Harmonization Of Audit Regulation In The European Union – A Case Of Croatia And Slovenia
Sandra Jankoviè (),
Gordana Ivankoviè () and
Mateja Jerman ()
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Sandra Jankoviè: Faculty of Tourism and Hospitality Management Opatija, Croatia
Gordana Ivankoviè: Faculty of Tourism Studies Portorož-Turistica, Slovenia
Mateja Jerman: Faculty of Management Koper, Slovenia
Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, 2010, vol. 57, pages 3-14
This paper aims to describe and analyze adherence to the European Union’s Audit regulation in Croatia and Slovenia. Following the example of the US which adopted Sarbanes-Oxley Act to restore the public confidence in financial reporting and auditing, the Council of the European Union adopted a new Directive on the audit of company accounts. Since Croatia is in the process of full reintegration into the EU, convergence of the new EU directive has received increased attention like in the other pre- accession EU countries. Slovenia as a Member State was obligated to modify the national legisla-tion according to European law, before Slovenian’s accession to EU in 2004. This field will stay for a prolonged time as a test area and one of the key segments for proper integration of similar countries to the EU. The Slovenian process of integration into EU might serve as a good practice to pre-accession EU countries.
Keywords: Auditing; EU Regulation; Compliance; Harmonization; Croatia; Slovenia (search for similar items in EconPapers)
JEL-codes: M42 M41 (search for similar items in EconPapers)
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Persistent link: http://EconPapers.repec.org/RePEc:aic:journl:y:2010:v:57:p:3-14
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