Was bedeuten die Vertrauensguteigenschaften der Jahresabschlussprüfung für die Regulierung der Wirtschaftsprüferhaftung?
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DOI: 10.1515/zfwp-2020-2031
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More about this item
Keywords
information economics; audit; auditor; credence good; efficiency; Informationsökonomik; Jahresabschlussprüfung; Wirtschaftsprüfer; Vertrauensgut (Credence Good); Effizienzverluste; information economics; audit; auditor; credence good; efficiency;All these keywords.
JEL classification:
- D4 - Microeconomics - - Market Structure, Pricing, and Design
- D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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