The demand attributes of assurance services and the role of independent accountants

dc.contributor.author	Eilifsen, Aasmund
dc.contributor.author	Knechel, W. Robert
dc.contributor.author	Wallage, Philip
dc.contributor.author	Praag, Bart van
dc.date.accessioned	2006-07-11T11:37:10Z
dc.date.available	2006-07-11T11:37:10Z
dc.date.issued	2004
dc.identifier.issn	1500-4066
dc.identifier.uri	http://hdl.handle.net/11250/163571
dc.description.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.	en
dc.format.extent	255616 bytes
dc.format.mimetype	application/pdf
dc.language.iso	eng	en
dc.publisher	Norwegian School of Economics and Business Administration. Department of Finance and Management Science	en
dc.relation.ispartofseries	Discussion paper	en
dc.relation.ispartofseries	2004:4	en
dc.subject	assurance market	en
dc.subject	assurance demand	en
dc.subject	assurance services	en
dc.subject	assurance providers	en
dc.subject	independent accountants	en
dc.title	The demand attributes of assurance services and the role of independent accountants	en
dc.type	Working paper	en

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