Audit quality [electronic resource] : association between published reporting errors and audit firm characteristics / Jonas Tritschler ; foreword by Univ.-Prof. Dr. Rudolf Steckel and Univ.-Prof. Dr. David Manry.
2014
HF5667 .T75 2014eb
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Title
Audit quality [electronic resource] : association between published reporting errors and audit firm characteristics / Jonas Tritschler ; foreword by Univ.-Prof. Dr. Rudolf Steckel and Univ.-Prof. Dr. David Manry.
Author
Tritschler, Jonas, author.
ISBN
9783658041748 (eBook)
3658041749 (eBook)
9783658041731
3658041730
3658041749 (eBook)
9783658041731
3658041730
Published
Wiesbaden : Springer Gabler, [2014]
Copyright
©2014
Language
English
Description
1 online resource (xxii, 235 pages) : illustrations (some color)
Item Number
10.1007/978-3-658-04174-8 doi
Call Number
HF5667 .T75 2014eb
Dewey Decimal Classification
657/.45
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.
Note
Originally presented as the author's thesis, University of Innsbruck, 2013.
Bibliography, etc. Note
Includes bibliographical references (pages [219]-235).
Access Note
Access limited to authorized users.
Source of Description
Description based on online resource; title from PDF title page (SpringerLink, viewed November 4, 2013).
Description based on print version record.
Description based on print version record.
Series
Gabler research.
Available in Other Form
Original 9783658041731
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Table of Contents
Literature Review and Current Issues
Audit Quality Measure Based on Reporting Errors
Reporting Errors and Audit Firm Characteristics.
Audit Quality Measure Based on Reporting Errors
Reporting Errors and Audit Firm Characteristics.