- Author
- Title
- The added value of auditing in a non-mandatory environment
- Supervisors
- Co-supervisors
-
M. Willekens
- Award date
- 13 June 2012
- Number of pages
- 208
- Publisher
- Amsterdam: Vossiuspers - Amsterdam University Press
- ISBN
- 9789056297114
- Document type
- PhD thesis
- Faculty
- Faculty of Economics and Business (FEB)
- Institute
- Amsterdam Business School Research Institute (ABS-RI)
- Abstract
-
What is the `raison d'ĂȘtre' 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.
- Link
- Link
- Note
- Research conducted at: Universiteit van Amsterdam
- Persistent Identifier
- https://hdl.handle.net/11245/1.387029
- Downloads
-
Thesis
Cover
Title pages
Acknowledgements
Contents
1: Introduction
2: The demand for audit: evolution of a theory
3: Study into variables explaining the demand for audit, hypotheses development and research model
4: Data description
5: Empirical results I: individual hypotheses
6: Empirical results II: regression analyses
7: Conclusions and discussion
Appendices
References
Summary in Dutch (Nederlandse samenvatting)
Curriculum vitae
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