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The Demand Attributes of Assurance Services and the Role of Independent Accountants

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  • Eilifsen, Aasmund

    () (Dept. of Accounting, Auditing and Law, Norwegian School of Economics and Business Administration)

  • Knechel, W. Robert

    () (Fisher School of Accounting, Warrington College of Business, University of Florida)

  • Wallage, Philip

    (Faculty of Economics and Econometrics, University of Amsterdam)

  • van Praag, Bart

    (Faculty of Economics and Econometrics, University of Amsterdam)

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    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.

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    Bibliographic Info

    Paper provided by Department of Finance and Management Science, Norwegian School of Economics in its series Discussion Papers with number 2004/4.

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    Length: 36 pages
    Date of creation: 15 Mar 2004
    Date of revision:
    Handle: RePEc:hhs:nhhfms:2004_004

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    Postal: NHH, Department of Finance and Management Science, Helleveien 30, N-5045 Bergen, Norway
    Phone: +47 55 95 92 93
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    Web page: http://www.nhh.no/for/
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    Related research

    Keywords: Assurance market; assurance demand; assurance services; assurance providers; independent accountants;

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