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Audit Quality: Association between published reporting errors and audit firm characteristics by Jonas Tritschler (Paperback, 2013)

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Product Information

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.

Product Identifiers

Publisher
Springer-Verlag Berlin and Heidelberg Gmbh & Co. Kg
ISBN-13
9783658041731
eBay Product ID (ePID)
190539703

Product Key Features

Author
Jonas Tritschler
Publication Name
Audit Quality: Association between Published Reporting Errors and Audit Firm Characteristics
Format
Paperback
Language
English
Subject
Accounting, Business
Publication Year
2013
Type
Textbook
Number of Pages
235 Pages

Dimensions

Item Height
210mm
Item Width
148mm
Item Weight
3401g

Additional Product Features

Title_Author
Jonas Tritschler
Country/Region of Manufacture
Germany

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Audit Quality: Association between published reporting errors and audit firm characteristics by Jonas Tritschler (Paperback, 2013)

About this product

Product Information

Product Identifiers

Product Key Features

Dimensions

Additional Product Features

Best Selling in Adult Learning & University

The Weed Forager's Handbook: A Guide to Edible and Medicinal Weeds in Australia by Adam Grubb, Annie Raser-Rowland (2012, Paperback)

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The Falsification of History: Our Distorted Reality by John Hamer (Paperback, 2013)

Permaculture: A Designer's Manual by Bill Mollison (Hardcover, 1988)

In-Basket Case Studies by Guy Adamson (Paperback, 1986)

Empire of the Summer Moon: Quanah Parker and the Rise and Fall of the Comanches, the Most Powerful Indian Tribe in American History by S.C. Gwynne (Paperback, 2011)

Botanical Field Guide by Stefan Mager (Fold-out book or chart, 2021)

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