search query: @author Quick, R. / total: 10
reference: 1 / 10
« previous | next »
| Author: | Quick, R. |
| Title: | Externe Pflichtrotation |
| Journal: | Betriebswirtschaft
2004 : JUL/AUG, VOL. 64:4, p. 487-508 |
| Index terms: | Auditing Auditors Financial statements Responsibility Quality |
| Language: | ger |
| Abstract: | Audit quality (henceforth as: a-q.) depends on auditor's (here as: aud.'s) ability to detect errors (here as: errs.) as well as on his willingness to report such errs. The question is whether a system of mandatory aud. rotation (here as: rot.) could enhance aud.s' independence. Analytical research revealed that a mandatory rot. will reduce future quasi rents and thus the threat to aud.s' independence if management engages the auditor. This finding is confirmed by empirical studies showing that rot. increases independence in fact as well as independence in appearance. On the other hand, it reduces aud.'s ability to detect errs. Thus, the total effect of mandatory auditor rot. on a-q. is questionable. Results of related empirical research are mixed. (original in German) |
« previous | next »
SCIMA