Ernstberger, Jürgen
[VerfasserIn]
;
Koch, Christopher
[Sonstige Person, Familie und Körperschaft];
Prott, Martin
[Sonstige Person, Familie und Körperschaft]
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 1, 2017 erstellt
Beschreibung:
Academic practitioner auditors engage in practice-oriented research in terms of publishing journal articles, books, and book chapters on top of their audit activities. Based on theory and interviews with academic practitioner auditors, we argue that engaging in research helps practitioners to deliver higher audit quality and to generate higher audit fees. Using data from Germany, where lead auditors frequently engage in practice-oriented research, we find empirical evidence for these conjectures. Our study contributes to the audit literature as well as to the current debate of the AAA and AICPA about the value of bridging the gap between academia and audit practice