The Demand Attributes of Assurance Services and the Role of Independent Accountants
AbstractSeveral 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 InfoPaper provided by Department of Business and Management Science, Norwegian School of Economics in its series Discussion Papers with number 2004/4.
Length: 36 pages
Date of creation: 15 Mar 2004
Date of revision:
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Postal: NHH, Department of Business and Management Science, Helleveien 30, N-5045 Bergen, Norway
Phone: +47 55 95 92 93
Fax: +47 55 95 96 50
Web page: http://www.nhh.no/en/research-faculty/department-of-business-and-management-science.aspx
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Assurance market; assurance demand; assurance services; assurance providers; independent accountants;
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