Audit Quality

Name: Audit Quality
Brand: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
SKU: 9783658041731
Price: 212.42 PLN
Availability: InStock

Association between published reporting errors and audit firm characteristics

Autor: Jonas Tritschler

Język:

Oprawa: Miękka

Wydawca: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG

Dostępność: Dostępna u dostawcy

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Arising from the author s experience as a practicing CPA, this book is quite different from other re...

Informacje o książce

Autor

Jonas Tritschler

Język

Angielski

Oprawa

Książka - Miękka

Data wydania

2013

strony

235

EAN

9783658041731

ISBN

3658041730

Enbook ID

02198863

Wydawca

Springer-Verlag Berlin and Heidelberg GmbH & Co. KG

Waga

3401

Wymiary

148 x 210 x 15

Pełny opis

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.

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Audit Quality

Association between published reporting errors and audit firm characteristics

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