About this document
Financial Auditing as Economic Service by jiahui ma is a document available to read on EtoBox.
(1) This document discusses conceptualizing financial auditing as an economic service rather than an economic good. As a service, auditing involves close interaction between the auditor and client during production which introduces heterogeneity compared to manufacturing goods. (2) Viewing auditing as a service highlights the importance of cooperation between the auditor and client for improving audit quality, in contrast to traditional audit research which views cooperation as a threat to independence.
- Author
- jiahui ma
- Language
- EN