Audit Quality
Association between published reporting errors and audit firm characteristics
Authors: Tritschler, Jonas
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- About this book
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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
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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)
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Introduction
Pages 1-6
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Literature Review and Current Issues
Pages 7-67
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Audit Quality Measure Based on Reporting Errors
Pages 69-145
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Reporting Errors and Audit Firm Characteristics
Pages 147-192
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Summary and Conclusions
Pages 193-197
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Table of contents (5 chapters)
- Download Preface 1 PDF (1.7 MB)
- Download Sample pages 1 PDF (5.4 MB)
- Download Table of contents PDF (1.6 MB)
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Bibliographic Information
- Bibliographic Information
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- Book Title
- Audit Quality
- Book Subtitle
- Association between published reporting errors and audit firm characteristics
- Authors
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- Jonas Tritschler
- 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
- 56 b/w illustrations, 5 illustrations in colour
- Topics
