Vom 18. März bis zum 16. Mai 2013 war Herr Prof. Aasmund Eilifsen (Norwegian School of Economics) aus Bergen, Norwegen, Gast an unserem Lehrstuhl. Unter anderem hielt er einen Vortrag bei der FACTS-Forschungswerkstatt. Bitte lesen Sie nachfolgend über seine Forschungsinteressen und seine Erwartungen, die er hinsichtlich seines Aufenthalts hier an der Freien Universität hatte:                                                 

My current research focuses on the effect of non-audit services (NAS) on audit quality and auditors’ materiality judgments.

Although there is a stream of research on NAS, we have little evidence on how environmental variables (such as auditor/audit firm size, industry knowledge, client characteristics etc.) affect the balance between potential impairment of independence and knowledge spillover from NAS. More evidence on this issue will be helpful for regulatory purposes.

Materiality has for long been an important area in research. Still, we know little about how auditors in the current audit environment determine overall materiality, performance materiality, component materiality in group audits, and evaluate detected and uncorrected misstatements. Both research and education will benefit from insight in auditors materiality judgments.

I am familiar with some of the interesting ongoing auditing research by Prof. Dr. Klaus Ruhnke and his “team”. I look forward to learn more about the research at Department of Finance, Accounting & Taxation at Freie Universität Berlin.

 

Professor Aasmund Eilifsen
Norwegian School of Economics
Bergen, Norway

 

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