New European Union Rules on Audits.

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  In Roundtable Session: Table 14: International considerations

Abstract

The European Union [EU] has recently altered the environment for auditors of public interest entities. The legislation can impact any company with EU operations regardless of the location of its corporate headquarters. This article summarizes the effects of this legislation, discusses how the auditing profession can respond to this new environment, and provides a number of potential future research topics.

Authors

• Alan Reinstein, Wayne State University

• Barbara Apostolou, West Virginia University