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Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien

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  • Klaus Ruhnke

    (Freie Universität Berlin)

Abstract

Summary The following study develops an object-oriented research framework to prove the usefulness of audits. This framework integrates various elements and constructs associated with the usefulness of audits. The relationship between the elements and constructs are shown. Next, the results of central empirical studies are assigned to respective categories. This integrative approach makes it possible, to draw up a systematic overview of the empirical usefulness research. On the one hand, this may stimulate new empirical research projects and, on the other hand, it should open up possibilities for more profound theoretical research projects.

Suggested Citation

  • Klaus Ruhnke, 2003. "Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien," Schmalenbach Journal of Business Research, Springer, vol. 55(3), pages 250-280, May.
    • Handle: RePEc:spr:sjobre:v:55:y:2003:i:3:d:10.1007_bf03372706
    DOI: 10.1007/BF03372706
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    References listed on IDEAS

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    More about this item

    Keywords

    M41; M49;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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