Agency-theoretical reflections concerning the assisting role and gatekeeper function of the external auditor and potential conflicts of interests

被引：0

作者：

Velte, Patrick ^{[1
]}

Weber, Stefan C. ^{[2
]}

机构：

[1] Univ Hamburg, Inst Wirtschaftsprufung & Steuerwesen, Lehrstuhl Revis & Treuhandwesen, D-22765 Hamburg, Germany

[2] Fachhsch Wedel, D-22880 Wedel, Germany

来源：

BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS | 2011年 / 63卷 / 02期

关键词：

COLLUSION; FIRM;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The external auditor is an element of the in- and external corporate governance, which can be classified by his assisting role and gatekeeper function. On the one hand, the aim of the external auditor is to support the supervisory board in his audit duties. On the other hand, the external auditor has the role of a "public watchdog" for the capital market. Conflicts of interests may arise from different tasks of the assisting role and gatekeeper function, influencing the quality of the in- and external audit. These potential conflicts of interests are focused in the following article.

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页码：223 / 239

页数：17