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Audit Quality : Association between published reporting errors and audit firm characteristics
We are delighted to present Jonas Tritschler's dissertation on Audit Quality.
Auditing remains a very active research area in financial economics and account-
ing. Much of the research focuses on audit quality, materiality, error rates, audit
partner tenure, and auditor experience. Although there has been a convergence of
thought among regulators and enforcement agencies on characteristics of audit
quality, there is no widely-held operational definition of audit quality in the re-
search literature. Moreover, most audit research on German firms has not made
use of actua\ audit errors reported in the German Federal Gazette.
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