The auditor as an element of in- and external corporate governance theoretical findings in the German two tier system

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Abstract

This article is focused on the assisting role and gatekeeper function of the external auditor in the German two tier system. From on an agency-theoretical view, the auditor is part of the in- and external corporate governance. Conflicts of interests may arise from different tasks of the assisting role and gatekeeper function of the auditor, influencing the quality of the in- and external audit. Thus, future research is needed to provide theoretical foundation of the auditor's assisting role for the benefit of the shareholders.

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Freidank, C. C., Velte, P., & Weber, S. C. (2009). The auditor as an element of in- and external corporate governance theoretical findings in the German two tier system. Corporate Ownership and Control, 7(1 B CONT. 1), 168–172. https://doi.org/10.22495/cocv7i1c1p2

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