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Dear customers, due to a public holiday, customer support is not available today. We will attend to your requests the next business day. Thank you for your understanding.
Language
German
German
Book
Paperback
Johanna Zwernemann zeigt anhand einer modelltheoretischen Analyse, dass Prüfungsgesellschaften, die...
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Libristo code: 09255839
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Johanna Zwernemann zeigt anhand einer modelltheoretischen Analyse, dass Prüfungsgesellschaften, die neben der gesetzlichen Abschlussprüfung auch Forensic Services anbieten, im Vergleich zu "normalen" Prüfungsgesellschaften größere Anreize haben, den Mandanten umfangreicher zu prüfen und somit die Manipulationen der Rechnungslegung vermehrt aufzuspüren. Im Gleichgewicht kann dies zu einer geringeren Verzerrungswahrscheinlichkeit des Bilanzierenden führen. Die daraus resultierende Prüfungsqualität für den Abschlussprüfer mit Forensic Services im Dienstleistungsportfolio ist höher, ohne dass er jedoch mehr prüft bzw. dass ihm höhere Kosten entstehen.
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About the book
Full name
Forensic Services
Author
Johanna Zwernemann
Language
German
German
Binding
Book - Paperback
Date of issue
2015
Number of pages
294
EAN
9783658092702
ISBN
365809270X
Libristo code
09255839
Publishers
Springer Gabler
Weight
454
Dimensions
148 x 210 x 18
Categories
Economics, Finance, Business & Management
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Business & Management
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Management & management techniques
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Management of specific areas
>
Production & quality control management
Economics, Finance, Business & Management
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Business & Management
>
Management & management techniques
>
Management of specific areas
>
Research & development management
Economics, Finance, Business & Management
>
Finance & accounting
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Accounting
>
Management accounting & bookkeeping
