The Demand Attributes of Assurance Services and the Role of Independent Accountants
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.
|Date of creation:||15 Mar 2004|
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