... The sample comprises the SAIs of the 25 EU member countries and the European Court of Auditors. Data were collected on 30 accountability and independence issues directly from the enabling legislation of these SAIs. Findings Results indicate that apart from a number of instances where the enabling...

...C. Richard Baker; Reiner Quick Compares auditors’ legal liability to third parties in several major countries, with principal emphasis on comparisons between the USA and the UK. Public accountants claim that they are being adversely affected by lawsuits brought by shareholders, creditors and other...