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Die Entscheidung ber die Auftragsannahme in der Wirtschaftsprfung

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Springer Nature
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9783834928931
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Nationale und internationale Unternehmenskrisen haben das Vertrauen in die externe Rechnungslegung erschttert. Im Zentrum der Kritik standen auch die Abschlussprfer. Rafael J. Weber untersucht, inwieweit sich die Entscheidung ber die Auftragsannahme auf die Reputation eines Wirtschaftsprfers und die Publikationsqualitt auswirkt. Er zeigt, dass groe Prfer aufgrund des erwarteten Reputationsverlustes risikoreichen Mandanten kein Angebot unterbreiten und trotz der Gefahr hherer Reputationsverluste, im Vergleich zu kleinen Abschlussprfern, nicht immer einen hheren Arbeitseinsatz leisten.

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