Name: Audit Quality: Association Between Published Reporting Errors and Audit Firm Characteristics (en Inglés)
SKU: 56775967
Price: 58.92 USD
Availability: InStock
Author: Tritschler, Jonas
ISBN: 9783658041731

portada Audit Quality: Association Between Published Reporting Errors and Audit Firm Characteristics (en Inglés)

Audit Quality: Association Between Published Reporting Errors and Audit Firm Characteristics (en Inglés)

Formato

Libro Físico

Autor

Jonas Tritschler

Editorial

Springer Gabler

Idioma

Inglés

N° páginas

235

Encuadernación

Tapa Blanda

Dimensiones

21.1x15x1.4 cm

Peso

0.33 kg.

ISBN13

9783658041731

Categorías

Contabilidad de gestión y teneduría de libros
Gestión y técnicas de gestión

Audit Quality: Association Between Published Reporting Errors and Audit Firm Characteristics (en Inglés)

Jonas Tritschler (Autor) · Springer Gabler · Tapa Blanda

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Reseña del libro "Audit Quality: Association Between Published Reporting Errors and Audit Firm Characteristics (en Inglés)"

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.