Business, Management and Accounting
3 years ago

Audit Firms, Not Partners, Determine Financial Assurance Reliability

1 view
Determinants of Audit Quality
T. Pat

Paper Summary

Audits by audit firms ensure financial information is reliable. A study on 857 German companies found that the audit firm, not the individual audit partner, is the main factor in audit quality. Changing audit partners can maintain independence and quality.

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