The Quality of Audits - A Comparative Study of Auditing and Certification Schemes in the Food Sector
Gabriele Jahn,
Matthias Schramm and
Achim Spiller
No 24991, 84th Seminar, February 8-11, 2004, Zeist, The Netherlands from European Association of Agricultural Economists
Abstract:
In spite of the increasing number of certification schemes in the food sector, there is only few research about the economics of certification. Given the rapid growth and the lack of experience the actors have to cope with different forms of opportunistic behaviour. The following paper describes the basic structure and information economics reasons why certification schemes are created. Subsequently, an institutionalistic model is presented which includes several starting points to increase quality of certification systems mainly based on analogies in financial auditing.
Keywords: Industrial; Organization (search for similar items in EconPapers)
Pages: 9
Date: 2004
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Citations: View citations in EconPapers (1)
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Persistent link: https://EconPapers.repec.org/RePEc:ags:eaae84:24991
DOI: 10.22004/ag.econ.24991
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