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Author:Ruhnke, K.
Title:Empirische Forschung des Nutzens von Prufungsleistungen
Journal:Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2003 : MAY, VOL. 55:3, p. 250-280
Index terms:AUDITING
EMPIRICAL RESEARCH
FINANCIAL STATEMENTS
Language:ger
Abstract:The following study develops an object-oriented research framework to prove the usefulness of audits. This framework integrates various elements and construct associated with the usefulness of audits. The relationship between the element and constructs are shown. Next, the results of central empirical studies are a; signed to respective categories. This integrative approach makes it possible to draw up a systematic overview of the empirical usefulness research. On the on hand, this may stimulate new empirical research projects and, on the other ham it should open up possibilities for more profound theoretical research projects (original in German).
SCIMA record nr: 248249
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