Error Culture, Auditors’ Error Communication, and the Performance of the Auditee: A Study Among German Local Public Sector Auditors

Error Culture, Auditors’ Error Communication, and the Performance of the Auditee: A Study Among German Local Public Sector Auditors

Abstract In the course of financial and value for money audits, public sector auditors are facing different types of errors: accounting and economic errors, respectively. This study examines the relations between error culture in public sector audit organizations, auditors’ communication of accounti...

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Bibliographic Details
Main Authors: David Lindermüller, Irina Lindermüller, Christian Nitzl, Bernhard Hirsch
Format: Article
Language:English
Published: Springer 2024-02-01
Series:Schmalenbach Journal of Business Research
Subjects:
Error communication
Financial audits
Partial least squares-structural equation modeling
Value for money audits
Online Access:https://doi.org/10.1007/s41471-024-00179-1

Internet

https://doi.org/10.1007/s41471-024-00179-1

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