Non-audit engagements and the creation of public value: consequences for the public interest
In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value p...
Authors: | ; ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer Science + Business Media B. V
2022
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In: |
Journal of business ethics
Year: 2022, Volume: 178, Issue: 2, Pages: 467-479 |
Further subjects: | B
Public Interest
B Aufsatz in Zeitschrift B Accounting firms B Public value B Public accountants |
Online Access: |
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