Transparenzberichterstattung der genossenschaftlichen Prüfungsverbände

Quick Reiner ()
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Quick Reiner: Technical University of Darmstadt, Accounting and Auditing Hochschulstraße 1, 64289 Darmstadt, Germany

Zeitschrift für das gesamte Genossenschaftswesen, 2024, vol. 74, issue 2, 142-166

Abstract: Cooperative auditing associations must prepare and publish transparency reports if they audit cooperatives that are public-interest entities. Prior research did not analyze their transparency reports. A content analysis revealed that the associations predominantly fulfill the legal requirements. However, the degree of similarity over time is high. Furthermore, the reports demonstrate a high level of self-confidence and competence and use more pessimistic and cautious formulations.

Date: 2024
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DOI: 10.1515/zfgg-2024-0009

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