The auditor as an element of in- and external corporate governance: Theoretical findings in the German two tier system
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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 , Vol. 7, No. 1 B CONT. 1, 01.01.2009, p. 168-172.Research output: Journal contributions › Journal articles › Research › peer-review
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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 and Control
JF - Corporate Ownership and Control
SN - 1727-9232
IS - 1 B CONT. 1
ER -