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010   $a3-658-04174-9
024 7 $a10.1007/978-3-658-04174-8
035   $a(CKB)3710000000057969
035   $a(EBL)1592075
035   $a(OCoLC)896367725
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035   $a(PQKBTitleCode)TC0001049066
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035   $a(MiAaPQ)EBC1592075
035   $a(DE-He213)978-3-658-04174-8
035   $a(PPN)176122443
035   $a(EXLCZ)993710000000057969
100   $a20131031d2014      u|         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aAudit Quality $eAssociation between published reporting errors and audit firm characteristics /$fby Jonas Tritschler
205   $a1st ed. 2014.
210  1$aWiesbaden :$cSpringer Fachmedien Wiesbaden :$cImprint: Springer Gabler,$d2014.
215   $a1 online resource (251 p.)
300   $aDescription based upon print version of record.
311   $a3-658-04173-0 
320   $aIncludes bibliographical references.
327   $aLiterature Review and Current Issues -- Audit Quality Measure Based on Reporting Errors -- Reporting Errors and Audit Firm Characteristics.
330   $aArising 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.
606   $aBusiness
606   $aManagement science
606   $aAccounting
606   $aBookkeeping
606   $aBusiness and Management, general$3https://scigraph.springernature.com/ontologies/product-market-codes/500000
606   $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000
615  0$aBusiness.
615  0$aManagement science.
615  0$aAccounting.
615  0$aBookkeeping.
615 14$aBusiness and Management, general.
615 24$aAccounting/Auditing.
676   $a650
700   $aTritschler$b Jonas$4aut$4http://id.loc.gov/vocabulary/relators/aut$01063117
906   $aBOOK
912   $a9910298531403321
996   $aAudit Quality$92530656
997   $aUNINA