The Added Value of Auditing in a Non-Mandatory Environment

Duits Hans

ISBN 10: 9056297112 / ISBN 13: 9789056297114

Published by Amsterdam University Press, 2012

About this Item

pp. 208.

Seller Inventory # 1850491712

Bibliographic Details

• Title: The Added Value of Auditing in a Non-Mandatory Environment
• Publisher: Amsterdam University Press
• Publication Date: 2012
• Language: English
• ISBN 10: 9056297112
• ISBN 13: 9789056297114
• Binding: Soft cover
• Condition: New

About this title

Synopsis

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 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.

About the Author

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.