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Audit Quality

Association between published reporting errors and audit firm characteristics

  • Book
  • © 2014

Overview

Authors:
  1. Jonas Tritschler

    1. Institut für Rechnungswesen, Steuerlehre und Wirtschaftsprüfung, Universität Innsbruck, Innsbruck, Austria

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  • Study in the field of economic sciences

  • Includes supplementary material: sn.pub/extras

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Table of contents (5 chapters)

  1. Front Matter

    Pages I-XXIII
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  2. Introduction

    • Jonas Tritschler
    Pages 1-6

  3. Literature Review and Current Issues

    • Jonas Tritschler
    Pages 7-67

  4. Audit Quality Measure Based on Reporting Errors

    • Jonas Tritschler
    Pages 69-145

  5. Reporting Errors and Audit Firm Characteristics

    • Jonas Tritschler
    Pages 147-192

  6. Summary and Conclusions

    • Jonas Tritschler
    Pages 193-197

  7. Back Matter

    Pages 199-235
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Keywords

About this book

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.

Authors and Affiliations

  • Institut für Rechnungswesen, Steuerlehre und Wirtschaftsprüfung, Universität Innsbruck, Innsbruck, Austria

    Jonas Tritschler

About the author

Jonas Tritschler, a German CPA, CMA and CISA, obtained a doctorate degree at the School of Management, University of Innsbruck.

Bibliographic Information

  • Book Title: Audit Quality

  • Book Subtitle: Association between published reporting errors and audit firm characteristics

  • Authors: Jonas Tritschler

  • DOI: https://doi.org/10.1007/978-3-658-04174-8

  • Publisher: Springer Gabler Wiesbaden

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Springer Fachmedien Wiesbaden 2014

  • Softcover ISBN: 978-3-658-04173-1Published: 18 November 2013

  • eBook ISBN: 978-3-658-04174-8Published: 31 October 2013

  • Edition Number: 1

  • Number of Pages: XXIII, 235

  • Number of Illustrations: 56 b/w illustrations, 5 illustrations in colour

  • Topics: Business and Management, general, Accounting/Auditing

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