The Resource Audit quality : association between published reporting errors and audit firm characteristics, Jonas Tritschler ; foreword by Univ.-Prof. Dr. Rudolf Steckel and Univ.-Prof. Dr. David Manry

Audit quality : association between published reporting errors and audit firm characteristics, Jonas Tritschler ; foreword by Univ.-Prof. Dr. Rudolf Steckel and Univ.-Prof. Dr. David Manry

Label
Audit quality : association between published reporting errors and audit firm characteristics
Title
Audit quality
Title remainder
association between published reporting errors and audit firm characteristics
Statement of responsibility
Jonas Tritschler ; foreword by Univ.-Prof. Dr. Rudolf Steckel and Univ.-Prof. Dr. David Manry
Creator
Contributor
Author
Subject
Language
eng
Summary
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
Member of
Cataloging source
GW5XE
Dewey number
657/.45
Illustrations
illustrations
Index
no index present
LC call number
HF5667
LC item number
.T75 2014eb
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
Series statement
Research
http://bibfra.me/vocab/relation/writerofforeword
  • CHiyOBr5jV0
  • 94Fltf3D7Jw
Label
Audit quality : association between published reporting errors and audit firm characteristics, Jonas Tritschler ; foreword by Univ.-Prof. Dr. Rudolf Steckel and Univ.-Prof. Dr. David Manry
Publication
Copyright
Note
Originally presented as the author's thesis, University of Innsbruck, 2013
Bibliography note
Includes bibliographical references (pages [219]-235)
http://library.link/vocab/branchCode
  • net
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Literature Review and Current Issues -- Audit Quality Measure Based on Reporting Errors -- Reporting Errors and Audit Firm Characteristics
Control code
ocn865078523
Dimensions
unknown
Extent
1 online resource (xxii, 235 pages)
Form of item
online
Isbn
9783658041748
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other control number
10.1007/978-3-658-04174-8
Other physical details
illustrations (some color)
http://library.link/vocab/recordID
.b31771439
Specific material designation
remote
System control number
  • (OCoLC)865078523
  • springer3658041749

Library Locations

    • Deakin University Library - Geelong Waurn Ponds CampusBorrow it
      75 Pigdons Road, Waurn Ponds, Victoria, 3216, AU
      -38.195656 144.304955
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