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Audit Quality: Association between published reporting errors and audit firm characteristics
Kategorie	Beschreibung
036a	XA-DE
037b	eng
077a	415456487 Druckausg.: ‡Tritschler, Jonas: Audit quality
087q	978-3-658-04173-1
100	Tritschler, Jonas
331	Audit Quality
335	Association between published reporting errors and audit firm characteristics
410	Wiesbaden
412	Springer Fachmedien Wiesbaden
425	2014
425a	2014
433	Online-Ressource (XXIII, 235 p. 61 illus., 5 illus. in color, online resource)
451b	SpringerLink. Bücher
501	Includes bibliographical references
517	Literature Review and Current IssuesAudit Quality Measure Based on Reporting Errors -- Reporting Errors and Audit Firm Characteristics.
527	Druckausg.: ‡Tritschler, Jonas: Audit quality
540a	ISBN 978-3-658-04174-8
700	\|KJ
700	\|BUS042000
700b	\|657.45
700b	\|650
700c	\|HF4999.2-6182
700c	\|HD28-70
700m	\|650
750	Literature Review and Current Issues -- Audit Quality Measure Based on Reporting Errors -- Reporting Errors and Audit Firm Characteristics.
753	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. 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.
902g	208896155 Deutschland
902s	209164832 Wirtschaftsprüfung
902s	208897216 Dienstleistung
902s	210253223 Qualitätsmanagement
902s	209032359 Messung
012	395820529
081	Tritschler, Jonas: Audit Quality
100	Springer E-Book
125a	Elektronischer Volltext - Campuslizenz
655e	$uhttp://dx.doi.org/10.1007/978-3-658-04174-8