The Added Value of Auditing in a Non-Mandatory Environment
Titel
The Added Value of Auditing in a Non-Mandatory Environment
Prijs
€ 32,95
ISBN
9789056297114
Uitvoering
Paperback
Aantal pagina's
208
Taal
Engels
Publicatiedatum
Afmetingen
15 x 23.4 cm

Hans Duits

The Added Value of Auditing in a Non-Mandatory Environment

De onderstaande tekst is niet beschikbaar in het Nederlands en wordt in het Engels weergegeven.
What is the ‘raison d’être’ of auditing? Does auditing only exist by the grace of the legislator? Or does auditing fulfill other needs in contemporary society? For many companies, auditing has been made mandatory. This is possibly one of the reasons why researchers to date have given limited attention regarding the drivers for the demand for audit. Auditing (seen as a social control mechanism) is part of an organizational order in society. Therefore, it is essential to reflect on the (changing) demands of society. As a lack of insight why society demands an audit, accommodates the risk of not meeting the needs and expectations of society, the added value of auditing may be called into question. This dissertation deals with the question: what are drivers for the demand for audit for Dutch SME companies which are not mandatory required to have their financial statements audited.
Auteur

Hans Duits

Hans Duits studeerde bedrijfseconomie en werd een registeraccountant in 1995. Op dit moment is hij werkzaam bij zowel KPMG en de Universiteit voor Hogeschool Utrecht (HU). Zijn onderzoeksinteresses omvatten de markt voor audit (assurance) diensten en het bestuur van MKB-bedrijven.