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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Eilifsen, Aasmund & Knechel, W. Robert & Wallage, Philip & van Praag, Bart, 2004. "The Demand Attributes of Assurance Services and the Role of Independent Accountants," Discussion Papers 2004/4, Norwegian School of Economics, Department of Business and Management Science.
  • Handle: RePEc:hhs:nhhfms:2004_004
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    File URL: http://hdl.handle.net/11250/163572
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    Keywords

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

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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