De tragiek van audit quality indicatoren (AQI’s)

نویسندگان

چکیده

In dit artikel geven wij een kritische reflectie op het rapporteren van audit quality indicatoren (hierna: AQI’s) door accountants om vertrouwen in de accountancysector terug te winnen. Wij doen aan hand klassieke tragedie waarin held ‘het goede’ beoogt en kwade’ bereikt. Op basis verschillende kenmerken, die inherent zijn accountantsberoep, beargumenteren waarom AQI’s niet datgene brengen kan wat er wordt verwacht. Daarna enkele handreikingen kunnen helpen met deze tragiek gaan zodat ruimte ontstaat voor verdere ontwikkeling controlekwaliteit.

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ژورنال

عنوان ژورنال: MAB

سال: 2021

ISSN: ['0924-6304', '2543-1684']

DOI: https://doi.org/10.5117/mab.95.60776