Regulating Audit in Europe: The Case of the Implementation of the EU Eighth Directive in Denmark 1984-2006
This paper analyses the consequences, in Denmark between 1984 and 2006, of the implementation of the European EU Eighth Directive on the qualification of statutory auditors. Although the Eighth Directive envisaged one group of statutory auditors in each Member State, there were two groups of auditors in Denmark, and the implementation of the Directive triggered a long conflict between the two grou