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

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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.
Original languageEnglish
JournalCorporate Ownership & Control
Volume7
Issue number1 B CONT. 1
Pages (from-to)168-172
Number of pages5
DOIs
Publication statusPublished - 01.01.2009
Externally publishedYes

    Research areas

  • Management studies - Audit Theory, Principal Agent Theory, Gatekeeper Function, Assisting Role of External Auditor

DOI

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