IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

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

Listed author(s):
  • 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)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

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

    in new window

    Length: 36 pages
    Date of creation: 15 Mar 2004
    Handle: RePEc:hhs:nhhfms:2004_004
    Contact details of provider: 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:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hhs:nhhfms:2004_004. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Stein Fossen)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.