Coercive Mechanisms and Audit Documentation Quality in Integrated and Sustainability Reporting: A Comparative EU Analysis
References
- Accountancy Europe. (2022). Public audit oversight: Streamlining European countries’ oversight regimes. Brussels: Accountancy Europe.
- APAS – Abschlussprüferaufsichtsstelle. (2024). Jahresbericht 2024. Berlin: BAFA/APAS.
- Backof, A. G., Bowlin, K., & Goodson, B. M. (2022). The importance of clarification of auditors’ responsibilities under the new audit reporting standards. Contemporary Accounting Research, 39(4), 2284–2304.
- CEAOB – Committee of European Auditing Oversight Bodies. (2024). Report on the 2024 CEAOB Enforcement Questionnaire. Brussels: European Commission.
- Compagnie Nationale des Commissaires aux Comptes (CNCC). (2024). Rapport d’activité 2024. Paris: CNCC.
- DeFond, M. L., & Lennox, C. S. (2017). Do PCAOB inspections improve the quality of internal control audits? Journal of Accounting Research, 55(3), 591–627.
- Fuller, S. H., Heron, N. M., Riley, T. J., & Stuart, A. C. (2025). Current developments in sustainability assurance: Impact of emerging regulations. Current Issues in Auditing, pp. 1–13. American Accounting Association.
- Garefalakis, A., Sitzimis, I., Angelaki, E., Giannopoulos, P., & Kyriakogkonas, P. (2025). Audit quality indicators across jurisdictions: Regulatory diversity, ESG integration, and implications for public trust. Sustainability, 17(21), Article 9421.
- García‑Osma, B., Gisbert, A., & de las Heras, E. (2017). Public oversight systems for statutory auditors in the European Union. European Journal of Law & Economics, 44(3), 517–552.
- Gisbert, A., Navallas, B., Gómez‑Carrasco, P., & de las Heras, E. (2025). Implications of the EU regulation on public oversight systems for statutory auditors. Spanish Accounting Review, 28(1), 133–150.
- Haute Autorité de l’Audit (H2A). (2024). Rapport annuel 2024. Paris: H2A.
- IFIAR – International Forum of Independent Audit Regulators. (2024). Annual Inspection Findings Survey 2024. Tokyo: IFIAR.
- Instituto de Contabilidad y Auditoría de Cuentas (ICAC). (2024). Annual Activity Report 2024. Madrid: ICAC.
- Işık, B. K., & Vural, A. (2025). Preventing audit quality risks in independent audit: A road map in the light of theoretical approaches. International Journal of Contemporary Economics and Administrative Sciences, 15(1), 135–156.
- North, D. C. (1990). Institutions, Institutional Change, and Economic Performance.Cambridge: Cambridge University Press.
- Owusu-Afriyie, R., Awunyo-Vitor, D., Gyimah, P., & Appiah, K. O. (2024). Monitoring and audit quality: Does quality standards compliance matter? Cogent Business & Management, 11(1), Article 2416095.
- Sirois, L.-P., Bédard, J., & Bera, P. (2018). The informational value of key audit matters in the auditor’s report: Evidence from an eye-tracking study. Accounting Horizons, 32(2), 141–162.
- Wirtschaftsprüferkammer (WPK). (2024). Bericht über die Berufsaufsicht 2024. Berlin: WPK.
DOI: https://doi.org/10.2478/picbe-2026-0030 | Journal eISSN: 2558-9652
Language: English
Page range: 335 - 349
Published on: Jul 15, 2026
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Related subjects:
© 2026 Alexandru Ioan MACA, Oana V. TIRDEA, Gina Elena ZLATE, Daniel BUDA, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.