Audit Quality

Association between published reporting errors and audit firm characteristics

Authors: Tritschler, Jonas

  • ​Study in the field of economic sciences

Buy this book

eBook $69.99
price for USA (gross)
  • ISBN 978-3-658-04174-8
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $89.99
price for USA
  • ISBN 978-3-658-04173-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

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.

About the authors

Jonas Tritschler, a German CPA, CMA and CISA, obtained a doctorate degree at the School of Management, University of Innsbruck.

Table of contents (5 chapters)

  • Introduction

    Tritschler, Jonas

    Pages 1-6

  • Literature Review and Current Issues

    Tritschler, Jonas

    Pages 7-67

  • Audit Quality Measure Based on Reporting Errors

    Tritschler, Jonas

    Pages 69-145

  • Reporting Errors and Audit Firm Characteristics

    Tritschler, Jonas

    Pages 147-192

  • Summary and Conclusions

    Tritschler, Jonas

    Pages 193-197

Buy this book

eBook $69.99
price for USA (gross)
  • ISBN 978-3-658-04174-8
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $89.99
price for USA
  • ISBN 978-3-658-04173-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Audit Quality
Book Subtitle
Association between published reporting errors and audit firm characteristics
Authors
Copyright
2014
Publisher
Gabler Verlag
Copyright Holder
Springer Fachmedien Wiesbaden
eBook ISBN
978-3-658-04174-8
DOI
10.1007/978-3-658-04174-8
Softcover ISBN
978-3-658-04173-1
Edition Number
1
Number of Pages
XXIII, 235
Number of Illustrations and Tables
56 b/w illustrations, 5 illustrations in colour
Topics