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| Author: | Quick, R. Warming-Rasmussen, B. |
| Title: | Disciplinary observance and sanctions on German and Danish auditors |
| Journal: | International Journal of Auditing
2002 : JUL, VOL. 6:2, p. 133-153 |
| Index terms: | AUDITORS DISCIPLINE DENMARK GERMANY |
| Language: | eng |
| Abstract: | This paper presents the results of a comparative study on disciplinary observance systems of the auditing profession within two member states of the European Union: Germany and Denmark. Disciplinary observance is an important factor in reducing the hidden action problem, but could also be used by the profession to signal quality. |
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