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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Audit Quality: Association Between Published Reporting Errors and Audit Firm Characteristics

Audit Quality: Association Between Published Reporting Errors and Audit Firm Characteristics

Tritschler, Jonas

Paperback

AccountingManagement

ISBN10: 3658041730
ISBN13: 9783658041731
Publisher: Springer Gabler
Published: Nov 18 2013
Pages: 235
Weight: 0.72
Height: 0.55 Width: 5.91 Depth: 8.32
Language: English
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.

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