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

Research output: Journal contributions › Journal articles › Research › peer-review

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 , Vol. 7, No. 1 B CONT. 1, 01.01.2009, p. 168-172.

Research output: Journal contributions › Journal articles › Research › peer-review

Harvard

Freidank, C-C, Velte, P & Weber, S 2009, 'The auditor as an element of in- and external corporate governance: Theoretical findings in the German two tier system', Corporate Ownership & Control , vol. 7, no. 1 B CONT. 1, pp. 168-172. https://doi.org/10.22495/cocv7i1c1p2

APA

Freidank, C.-C., Velte, P., & Weber, S. (2009). The auditor as an element of in- and external corporate governance: Theoretical findings in the German two tier system. Corporate Ownership & Control , 7(1 B CONT. 1), 168-172. https://doi.org/10.22495/cocv7i1c1p2

Vancouver

Freidank CC, Velte P, Weber S. The auditor as an element of in- and external corporate governance: Theoretical findings in the German two tier system. Corporate Ownership & Control . 2009 Jan 1;7(1 B CONT. 1):168-172. doi: 10.22495/cocv7i1c1p2

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 -

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Research output: Journal contributions › Journal articles › Research › peer-review

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Research output: Journal contributions › Journal articles › Transfer

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