LEADER 00883nam a2200265 i 4500 001 991001038469707536 005 20020507105500.0 008 970307s1969 ne ||| | eng 035 $ab10164844-39ule_inst 035 $aLE00641102$9ExL 040 $aDip.to Fisica$bita 084 $a53.4.1 084 $a539.7'212 084 $aQC794 100 1 $aWilkinson, Denys H.$0462587 245 10$aIsospin in nuclear physics /$cD.H. Wilkinson 260 $aAmsterdam :$bNorth-Holland Publ. Co.,$c1969 300 $aviii, 751 p. ;$c24 cm. 650 4$aIsobaric spin 907 $a.b10164844$b21-09-06$c27-06-02 912 $a991001038469707536 945 $aLE006 53.4.1 WIL$g1$i2006000063838$lle006$o-$pE0.00$q-$rl$s- $t0$u0$v0$w0$x0$y.i10200605$z27-06-02 996 $aIsospin in nuclear physics$9188904 997 $aUNISALENTO 998 $ale006$b01-01-97$cm$da $e-$feng$gne $h0$i1 LEADER 03687nam 22006135 450 001 9910298531403321 005 20251117071535.0 010 $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 035 $a(SSID)ssj0001049066 035 $a(PQKBManifestationID)11587204 035 $a(PQKBTitleCode)TC0001049066 035 $a(PQKBWorkID)11016623 035 $a(PQKB)11712469 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 $aDescription based upon print version of record. 311 08$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