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Forensic Services

Forensic Services

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658092702
Condition
New
Product Description

Johanna Zwernemann zeigt anhand einer modelltheoretischen Analyse, dass Prfungsgesellschaften, die neben der gesetzlichen Abschlussprfung auch Forensic Services anbieten, im Vergleich zu normalen Prfungsgesellschaften grere Anreize haben, den Mandanten umfangreicher zu prfen und somit die Manipulationen der Rechnungslegung vermehrt aufzuspren. Im Gleichgewicht kann dies zu einer geringeren Verzerrungswahrscheinlichkeit des Bilanzierenden fhren. Die daraus resultierende Prfungsqualitt fr den Abschlussprfer mit Forensic Services im Dienstleistungsportfolio ist hher, ohne dass er jedoch mehr prft bzw. dass ihm hhere Kosten entstehen.

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