208 Pages
by
Routledge
208 Pages
by
Routledge
Also available as eBook on:
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... Read more
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
Biography
Hans Duits studied business economics and became a registered auditor in 1995. At the moment he is employed by both KPMG and the University of Applied Sciences Utrecht (HU). His research interests include the market for audit (assurance) services and governance for SME companies.
