The auditor as an element of in- and external corporate governance: Theoretical findings in the German two tier system

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Standard

The auditor as an element of in- and external corporate governance: Theoretical findings in the German two tier system. / Freidank, Carl-Christian ; Velte, Patrick; Weber, Stefan .
in: Corporate Ownership & Control , Jahrgang 7, Nr. 1 B CONT. 1, 01.01.2009, S. 168-172.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Harvard

APA

Vancouver

Bibtex

@article{5ac68be5060e434b8da33b2ad21e8712,
title = "The auditor as an element of in- and external corporate governance: Theoretical findings in the German two tier system",
abstract = "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{\textquoteright}s assisting role for the benefit of the shareholders.",
keywords = "Management studies, Audit Theory, Principal Agent Theory, Gatekeeper Function, Assisting Role of External Auditor",
author = "Carl-Christian Freidank and Patrick Velte and Stefan Weber",
year = "2009",
month = jan,
day = "1",
doi = "10.22495/cocv7i1c1p2",
language = "English",
volume = "7",
pages = "168--172",
journal = "Corporate Ownership & Control ",
issn = "1810-3057",
publisher = "Virtus Interpress",
number = "1 B CONT. 1",

}

RIS

TY - JOUR

T1 - The auditor as an element of in- and external corporate governance

T2 - Theoretical findings in the German two tier system

AU - Freidank, Carl-Christian

AU - Velte, Patrick

AU - Weber, Stefan

PY - 2009/1/1

Y1 - 2009/1/1

N2 - 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.

AB - 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.

KW - Management studies

KW - Audit Theory

KW - Principal Agent Theory

KW - Gatekeeper Function

KW - Assisting Role of External Auditor

UR - http://www.scopus.com/inward/record.url?scp=84866742961&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/3f08f4e1-f84a-332c-be60-ac4bdff510a8/

U2 - 10.22495/cocv7i1c1p2

DO - 10.22495/cocv7i1c1p2

M3 - Journal articles

VL - 7

SP - 168

EP - 172

JO - Corporate Ownership & Control

JF - Corporate Ownership & Control

SN - 1810-3057

IS - 1 B CONT. 1

ER -

DOI

Zuletzt angesehen

Publikationen

  1. Towards a Camera-Based Road Damage Assessment and Detection for Autonomous Vehicles
  2. Synergistic effects of non-Apis bees and honey bees for pollination services
  3. Protest 2.0 - Don't believe the Hype
  4. §50 Windenergie auf See
  5. Noah's ark or world wild web? Cultural perspectives in global scenario studies and their function for biodiversity conservation in a changing world
  6. Mapping the European Space of Circulation
  7. The impact of risk aversion, role models, and the regional milieu on the transition from unemployment to self-employment
  8. Die Erfindung der Lithographie in technikgeschichtlicher Hinsicht
  9. Key Competencies:
  10. Bemächtigung, Entnaturalisierung oder Renaturierung?
  11. Niklas Luhmann
  12. Magnesium alloy containing silver for degradable biomedical implants
  13. Carbon Management Accounting and Reporting in Practice
  14. From negative to positive sustainability performance measurement and assessment? A qualitative inquiry drawing on framing effects theory
  15. Jochen Werner: Aki Kaurismäki
  16. The predictive chameleon
  17. A feedback model combining individual and organizational determinants of small business innovation
  18. §1 Einleitung
  19. Managing Strategic Alliances through a Community-Enabled Balanced Scorecard
  20. A Theory of Media as a History of Electricity
  21. Plant diversity effects on aboveground and belowground N pools in temperate grassland ecosystems
  22. § 394
  23. Market Power and Concentration Developments
  24. Pfadfinden
  25. Modeling normativity in sustainability
  26. Internet
  27. The role of perceptions and social norms in shaping women’s fertility preferences
  28. Modifizierte Rückschlagspiele
  29. What is green worth to you? Activating environmental values lowers price sensitivity towards electric vehicles
  30. Nómades que imaginan
  31. Is seashell powder suitable for phosphate recovery from fermentation broth?