000 03217nam a22004695i 4500
001 978-3-658-04174-8
003 DE-He213
005 20200420211741.0
007 cr nn 008mamaa
008 131031s2014 gw | s |||| 0|eng d
020 _a9783658041748
_9978-3-658-04174-8
024 7 _a10.1007/978-3-658-04174-8
_2doi
050 4 _aHF4999.2-6182
050 4 _aHD28-70
072 7 _aKJ
_2bicssc
072 7 _aBUS042000
_2bisacsh
082 0 4 _a650
_223
100 1 _aTritschler, Jonas.
_eauthor.
245 1 0 _aAudit Quality
_h[electronic resource] :
_bAssociation between published reporting errors and audit firm characteristics /
_cby Jonas Tritschler.
264 1 _aWiesbaden :
_bSpringer Fachmedien Wiesbaden :
_bImprint: Springer Gabler,
_c2014.
300 _aXXIII, 235 p. 61 illus., 5 illus. in color.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _aLiterature Review and Current Issues -- Audit Quality Measure Based on Reporting Errors -- Reporting Errors and Audit Firm Characteristics.
520 _aArising 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. Content Literature Review and Current Issues Audit Quality Measure Based on Reporting Errors Reporting Errors and Audit Firm Characteristics  Target Groups Researchers and students of business sciences especially in the field of auditing Members of auditing firms or institutions like APAK, IDW, FRP, BaFin The Author Jonas Tritschler, a German CPA, CMA, and CISA, obtained a doctorate degree at the School of Management, University of Innsbruck.
650 0 _aBusiness.
650 0 _aManagement science.
650 0 _aAccounting.
650 0 _aBookkeeping.
650 1 4 _aBusiness and Management.
650 2 4 _aBusiness and Management, general.
650 2 4 _aAccounting/Auditing.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783658041731
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-658-04174-8
912 _aZDB-2-SBE
942 _cEBK
999 _c50660
_d50660