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Viac informácií o knihe Audit Quality

• Parametre knihy
• Anotácia kniha
• Obľúbené z iného súdka

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Anotácia knihy

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.

Parametre knihy

Zaradenie knihy Knihy po anglicky Economics, finance, business & management Finance & accounting Accounting

• Celý názov: Audit Quality
• Podnázov: Association between published reporting errors and audit firm characteristics
• Autor: Jonas Tritschler
• Jazyk: Angličtina
• Väzba: Brožovaná
• Počet strán: 235
• EAN: 9783658041731
• ISBN: 3658041730
• ID: 02198863
• Nakladateľ: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
• Hmotnosť: 3401 g
• Rozmery: 210 × 148 × 15 mm
• Dátum vydania: 31. October 2013

Obľúbené z iného súdka

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