The Demand Attributes of Assurance Services and the Role of Independent Accountants

Aasmund Eilifsen (), W. Robert Knechel (), Philip Wallage and Bart van Praag
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Aasmund Eilifsen: Dept. of Accounting, Auditing and Law, Norwegian School of Economics and Business Administration, Postal: NHH , Department of Accounting, Auditing and Law, Helleveien 30, N-5045 Bergen, Norway
W. Robert Knechel: Fisher School of Accounting, Warrington College of Business, University of Florida, Postal: University of Florida, Warrington College of Business, Fisher School of Accounting, PO Box 117166, Gainesville FL 32611-7166, USA
Philip Wallage: Faculty of Economics and Econometrics, University of Amsterdam, Postal: Faculty of Economics and Econometrics, University of Amsterdam, Roetersstraat 11, The Netherlands - 1018 WB Amsterdam
Bart van Praag: Faculty of Economics and Econometrics, University of Amsterdam, Postal: Faculty of Economics and Econometrics, University of Amsterdam, Roetersstraat 11, The Netherlands - 1018 WB Amsterdam

No 2004/4, Discussion Papers from Norwegian School of Economics, Department of Business and Management Science

Abstract: Several initiatives and auditors’ professional organizations have argued that assurance about the quality of information, processes, or compliance encompasses the future market base for the accounting profession. However, the market for assurance services is in its formative stage and not well understood. Based on data from Dutch Executive Board members this paper reports how desirable attributes of service providers differ across potential providers and affect the demand for assurance services, specifically the attractiveness of independent accountants as assurance service providers.

Keywords: Assurance market; assurance demand; assurance services; assurance providers; independent accountants (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Pages: 36 pages
Date: 2004-03-15
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