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Autoren:
Lindermüller, David; Lindermüller, irina; Nitzl, Christian; Hirsch, Bernhard 
Dokumenttyp:
Zeitschriftenartikel / Journal Article 
Titel:
Antecedents of public-sector auditors’ economic error communication: Evidence from Germany 
Zeitschrift:
Financial Accountability & Management 
Jahrgang:
39 
Heftnummer:
Jahr:
2023 
Seiten von - bis:
593-615 
Sprache:
Englisch 
Abstract:
Traditionally, public-sector auditors are concerned with auditing the legality and regularity of government activities (compliance audits). However, such auditors are increasingly expected to conduct “performance audits” and communicate economic errors due to inefficiency, ineffectiveness, and poor economic decisions to the auditee. This type of role change is often accompanied by role stress. This study explores whether role stress—role conflict and role ambiguity—among local public-sector audi...    »
 
Fakultät:
Fakultät für Wirtschafts- und Organisationswissenschaften 
Institut:
WOW 1 - Institut für Controlling, Finanz- und Risikomanagement 
Professur:
Hirsch, Bernhard 
Open Access ja oder nein?:
Ja / Yes 
Art der OA-Lizenz:
CC BY-NC-ND 4.0