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Entzerrungsstrategien bei der Prufung geschatzter Werte - Eine theoretische Analyse und empirische Untersuchung zur Berichterstattung uber Key Audit Matter (German, Paperback, 1. Aufl. 2018) Loot Price: R1,644
Discovery Miles 16 440
Repayment Terms: R154 pm x 12*
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Entzerrungsstrategien bei der Prufung geschatzter Werte - Eine theoretische Analyse und empirische Untersuchung zur...

Entzerrungsstrategien bei der Prufung geschatzter Werte - Eine theoretische Analyse und empirische Untersuchung zur Berichterstattung uber Key Audit Matter (German, Paperback, 1. Aufl. 2018)

Karsten Asbahr

Series: Auditing and Accounting Studies

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Loot Price R1,644 Discovery Miles 16 440 | Repayment Terms: R154 pm x 12*

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Karsten Asbahr fuhrt eine umfassende Analyse von Studien im Bereich der Prufungsforschung durch, welche Strategien zur Behebung kognitiver Verzerrungen bei der Informationsverarbeitung (Entzerrungsstrategien) thematisieren. Hierzu wird ein innovativer Bezugsrahmen aufgestellt, der diese Strategien systematisiert und die Analyse der bisherigen Ergebnisse leitet. Im Besonderen wird die Berichterstattung uber Key Audit Matter als Rechenschaftsinstrument (Accountability) experimentell untersucht. Der Autor fasst den Stand der Forschung zur KAM-Berichterstattung zusammen und zeigt erstmals, dass diese neuartige Form der pruferischen Berichterstattung einen ruckwirkenden Einfluss auf die Informationsverarbeitung von Prufern haben kann.

General

Imprint: Springer Gabler
Country of origin: Germany
Series: Auditing and Accounting Studies
Release date: April 2018
First published: 2018
Authors: Karsten Asbahr
Dimensions: 210 x 148 x 15mm (L x W x T)
Format: Paperback
Pages: 256
Edition: 1. Aufl. 2018
ISBN-13: 978-3-658-21602-3
Languages: German
Categories: Books > Business & Economics > Finance & accounting > Accounting > Management accounting
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LSN: 3-658-21602-6
Barcode: 9783658216023

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