search query: @indexterm EUROPEAN UNION / total: 1481
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| Author: | Jeppesen, K.K. Loft, A. |
| Title: | Regulating audit in Europe: The case of the implementation of the EU Eighth Directive in Denmark 1984-2006 |
| Journal: | European Accounting Review
2011 : VOL. 20:2 p. 321-354 |
| Index terms: | Nordic countries European Union regulations auditors education |
| Language: | eng |
| Abstract: | This article analyzes the consequences of the implementation of the European EU Eighth Directive on the qualification of statutory auditors, basing on the work of Abbott (1988) on professional jurisdictional disputes. Though the Eighth Directive envisaged one group of statutory auditors in each Member State, there were two groups of auditors in Denmark, and the implementation of the Directive triggered a long conflict between the two groups about the education of the second-tier auditors. The article shows how the local implementation of the Eighth Directive on auditor qualifications disturbed the balance of the "system of professions" in Denmark and gave rise to an intra-professional conflict over the statutory jurisdiction. |
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