The auditor as an element of in- and external corporate governance: Theoretical findings in the German two tier system
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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.
| Original language | English |
|---|---|
| Journal | Corporate Ownership & Control |
| Volume | 7 |
| Issue number | 1 B CONT. 1 |
| Pages (from-to) | 168-172 |
| Number of pages | 5 |
| DOIs | |
| Publication status | Published - 01.01.2009 |
| Externally published | Yes |
- Management studies - Audit Theory, Principal Agent Theory, Gatekeeper Function, Assisting Role of External Auditor