Audit Quality

Association between published reporting errors and audit firm characteristics

von

Tritschler, Jonas

BuchKartoniert, Paperback

235 Seiten

Englisch

Springererschienen am18.11.20132014

Arising from the author´s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee´s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.mehr

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KlappentextArising from the author´s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee´s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.

Zusammenfassung
Study in the field of economic sciences

Includes supplementary material: sn.pub/extras

Details

ISBN/GTIN978-3-658-04173-1

ProduktartBuch

EinbandartKartoniert, Paperback

Verlag

Springer

Erscheinungsjahr2013

Erscheinungsdatum18.11.2013

Auflage2014

Seiten235 Seiten

SpracheEnglisch