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Information, Haftung und Prfungsqualitt

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Springer Nature
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9783658219093
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Product Description

Marco Haid untersucht den Einfluss von Information und Haftung auf den investierten Arbeitseinsatz sowie das Prfungshonorar des Abschlussprfers. Die Ergebnisse des Experiments zeigen, dass bei geringer Informationsqualitt des Jahresabschlusses mehr Arbeitsstunden aufgewendet und ein hheres Prfungshonorar verrechnet wird als bei hoher Informationsqualitt. In einer Situation mit hoher Haftung wird mehr Arbeit in die Prfung investiert als in einer Situation mit geringer Haftung. Sowohl bei hoher Motivation als auch bei hoher Expertise des Abschlussprfers wird mehr Arbeit investiert und ein hheres Prfungshonorar verrechnet. Insgesamt haben 148 Studierende des Masterstudienganges Accounting, Auditing & Taxation sowie 31 Praktiker an der Untersuchung teilgenommen.

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