Forensic Services : Eine Analyse im Kontext zur Jahresabschlussprufung
Book Details
Format
Paperback / softback
ISBN-10
365809270X
ISBN-13
9783658092702
Publisher
Springer Fachmedien Wiesbaden
Imprint
Springer Gabler
Country of Manufacture
DE
Country of Publication
GB
Publication Date
Mar 25th, 2015
Print length
294 Pages
Product Classification:
Finance & accountingFinance and accountingAccountingManagement accounting & bookkeepingManagement accounting, bookkeeping and auditingProduction & quality control managementProduction and quality control managementCorporate governanceCorporate governance: role and responsibilities of boards and directors
KSh 9,900.00
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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.
Get Forensic Services by Johanna Zwernemann at the best price and quality guaranteed only at Werezi Africa's largest book ecommerce store. The book was published by Springer Fachmedien Wiesbaden and it has 294 pages.
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