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Prfungsqualitt und Risikoprferenzen

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658177508
Condition
New
Product Description

Sabine Maria Graschitz beschftigt sich im vorliegenden Werk mit der Auswirkung der Risikoeinschtzung bei Jahresabschlussprfungen auf die Prfungsqualitt. Als Surrogate fr die Prfungsqualitt werden Prfungshonorare und Arbeitseinsatz herangezogen. Dieses Buch soll dazu beitragen, weitere Einflussfaktoren auf die Prfungsqualitt zu identifizieren. Die Autorin analysiert, wie sich die individuelle Risikoprferenz von Abschlussprfern und Investoren auf die angebotene sowie wahrgenommene Prfungsqualitt auswirkt. Fr die Untersuchung wurden Daten von Studierenden und Praktikern erhoben. Die Analyse der Daten aus Abschlussprfer- und Investorenperspektive zeigt einen positiven Zusammenhang zwischen Risikoaversion und Prfungsqualitt.

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