Auditor Independence: A Comparison between Tax Auditors and Auditors of Annual Accounts
Sprache der Bezeichnung:
Englisch
Original Kurzfassung:
Although tax auditors and auditors of annual accounts have to fulfil similar tasks, they are embedded in
different legal environments. Access to Austrian tax auditors gives us the opportunity to investigate
whether the different environmental conditions affect auditors' independence, audit efficiency and audit
quality.