Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien

Klaus Ruhnke
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Klaus Ruhnke: Freie Universität Berlin

Schmalenbach Journal of Business Research, 2003, vol. 55, issue 3, 250-280

Abstract: Summary The following study develops an object-oriented research framework to prove the usefulness of audits. This framework integrates various elements and constructs associated with the usefulness of audits. The relationship between the elements and constructs are shown. Next, the results of central empirical studies are assigned to respective categories. This integrative approach makes it possible, to draw up a systematic overview of the empirical usefulness research. On the one hand, this may stimulate new empirical research projects and, on the other hand, it should open up possibilities for more profound theoretical research projects.

Keywords: M41; M49; Audit; Empirical Studies; Financial Statement Audit; Usefulness of Audits; Abschlussprüfung; Empirische Studien; Nutzen von Prüfungen; Wirtschaftsprüfung (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:spr:sjobre:v:55:y:2003:i:3:d:10.1007_bf03372706

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DOI: 10.1007/BF03372706

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