Auditor licensing in the European Union: a comparative study based on cultural differences
- 1 January 1996
- journal article
- research article
- Published by Taylor & Francis in European Accounting Review
- Vol. 5 (1) , 29-56
- https://doi.org/10.1080/09638189600000002
Abstract
This paper examines the links between the ways in which auditors are licensed in eleven EU countries and the cultures of those countries using the model developed by Gray (1988). The paper shows that there are significant differences in the ways that auditor licensing is carried out and that culture could be associated with the different approaches. The paper also discusses the methodology employed and makes suggestions for future research directions for both auditor licensing and culture-based comparative work.Keywords
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