00885nam0 22002411i 450 UON0020545920231205103311.67120030730d1990 |0itac50 baengGB|||| |||||Graham GreeneThe dangerous edgewhere art and politics metJudith Adamson1st publ.- LondonMacmillan1990viii, 216 p23 cmGBLondonUONL003044ADAMSONJudithUONV122933457209Macmillan & Co.UONV247335650ITSOL20240220RICASIBA - SISTEMA BIBLIOTECARIO DI ATENEOUONSIUON00205459SIBA - SISTEMA BIBLIOTECARIO DI ATENEOSI Angl IV B GRE ADA SI LO 45086 5 Graham Greene180709UNIOR03687nam 22006135 450 991029853140332120251117071535.03-658-04174-910.1007/978-3-658-04174-8(CKB)3710000000057969(EBL)1592075(OCoLC)896367725(SSID)ssj0001049066(PQKBManifestationID)11587204(PQKBTitleCode)TC0001049066(PQKBWorkID)11016623(PQKB)11712469(MiAaPQ)EBC1592075(DE-He213)978-3-658-04174-8(PPN)176122443(EXLCZ)99371000000005796920131031d2014 u| 0engur|n|---|||||txtccrAudit Quality Association between published reporting errors and audit firm characteristics /by Jonas Tritschler1st ed. 2014.Wiesbaden :Springer Fachmedien Wiesbaden :Imprint: Springer Gabler,2014.1 online resource (251 p.)Description based upon print version of record.3-658-04173-0 Includes bibliographical references.Literature Review and Current Issues -- Audit Quality Measure Based on Reporting Errors -- Reporting Errors and Audit Firm Characteristics.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. Content Literature Review and Current Issues Audit Quality Measure Based on Reporting Errors Reporting Errors and Audit Firm Characteristics  Target Groups Researchers and students of business sciences especially in the field of auditing Members of auditing firms or institutions like APAK, IDW, FRP, BaFin The Author Jonas Tritschler, a German CPA, CMA, and CISA, obtained a doctorate degree at the School of Management, University of Innsbruck.BusinessManagement scienceAccountingBookkeepingBusiness and Management, generalhttps://scigraph.springernature.com/ontologies/product-market-codes/500000Accounting/Auditinghttps://scigraph.springernature.com/ontologies/product-market-codes/511000Business.Management science.Accounting.Bookkeeping.Business and Management, general.Accounting/Auditing.650Tritschler Jonasauthttp://id.loc.gov/vocabulary/relators/aut1063117BOOK9910298531403321Audit Quality2530656UNINA