The auditor as an element of in- and external corporate governance: Theoretical findings in the German two tier system
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
Authors
This article is focused on the assisting role and gatekeeper function of the external auditor in the German two tier system. From on an agency-theoretical view, the auditor is part of the in- and external corporate governance. Conflicts of interests may arise from different tasks of the assisting role and gatekeeper function of the auditor, influencing the quality of the in- and external audit. Thus, future research is needed to provide theoretical foundation of the auditor’s assisting role for the benefit of the shareholders.
Originalsprache | Englisch |
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Zeitschrift | Corporate Ownership & Control |
Jahrgang | 7 |
Ausgabenummer | 1 B CONT. 1 |
Seiten (von - bis) | 168-172 |
Anzahl der Seiten | 5 |
DOIs | |
Publikationsstatus | Erschienen - 01.01.2009 |
Extern publiziert | Ja |
- Betriebswirtschaftslehre