TY - JOUR

T1 - Agency-theoretische Betrachtungen zur Gehilfen- und Gatekeeper-Funktion des Abschlußprüfers sowie potentielle Zielkonflikte

AU - Velte, Patrick

AU - Weber, Stefan

PY - 2011/4/15

Y1 - 2011/4/15

N2 - The external auditor is an element of the in- and external corporate governance, which can be classified by his assisting role and gatekeeper function. On the one hand, the aim of the external auditor is to support the supervisory board in his audit duties. On the other hand, the external auditor has the role of a "public watchdog" for the capital market. Conflicts of interests may arise from different tasks of the assisting role and gatekeeper function, influencing the quality of the in- and external audit. These potential conflicts of interests are focused in the following article.

AB - The external auditor is an element of the in- and external corporate governance, which can be classified by his assisting role and gatekeeper function. On the one hand, the aim of the external auditor is to support the supervisory board in his audit duties. On the other hand, the external auditor has the role of a "public watchdog" for the capital market. Conflicts of interests may arise from different tasks of the assisting role and gatekeeper function, influencing the quality of the in- and external audit. These potential conflicts of interests are focused in the following article.

KW - Betriebswirtschaftslehre

UR - http://www.scopus.com/inward/record.url?scp=84861503217&partnerID=8YFLogxK

M3 - Zeitschriftenaufsätze

VL - 63

SP - 223

EP - 239

JO - Betriebswirtschaftliche Forschung und Praxis

JF - Betriebswirtschaftliche Forschung und Praxis

SN - 0340-5370

IS - 2

ER -