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Forensic Services

Eine Analyse im Kontext zur Jahresabschlussprüfung

Language GermanGerman
Book Paperback
Book Forensic Services Johanna Zwernemann
Libristo code: 09255839
Publishers Springer Gabler, March 2015
Johanna Zwernemann zeigt anhand einer modelltheoretischen Analyse, dass Prüfungsgesellschaften, die... Full description
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Johanna Zwernemann zeigt anhand einer modelltheoretischen Analyse, dass Prüfungsgesellschaften, die neben der gesetzlichen Abschlussprüfung auch Forensic Services anbieten, im Vergleich zu "normalen" Prüfungsgesellschaften größere Anreize haben, den Mandanten umfangreicher zu prüfen und somit die Manipulationen der Rechnungslegung vermehrt aufzuspüren. Im Gleichgewicht kann dies zu einer geringeren Verzerrungswahrscheinlichkeit des Bilanzierenden führen. Die daraus resultierende Prüfungsqualität für den Abschlussprüfer mit Forensic Services im Dienstleistungsportfolio ist höher, ohne dass er jedoch mehr prüft bzw. dass ihm höhere Kosten entstehen.

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About the book

Full name Forensic Services
Author Johanna Zwernemann
Language German
Binding Book - Paperback
Date of issue 2015
Number of pages 294
EAN 9783658092702
ISBN 365809270X
Libristo code 09255839
Publishers Springer Gabler
Weight 454
Dimensions 148 x 210 x 18

Categories

Economics, Finance, Business & Management > Business & Management > Management & management techniques > Management of specific areas > Production & quality control management
Economics, Finance, Business & Management > Business & Management > Management & management techniques > Management of specific areas > Research & development management
Economics, Finance, Business & Management > Finance & accounting > Accounting > Management accounting & bookkeeping
Economics, Finance, Business & Management > Business & Management > Corporate governance: role & responsibilities of boards & directors
Mathematics & Science > Science: general issues > Industrial applications of scientific research & technological innovation
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