Blij, Ivo; Hassink, Harold; Mertens, Gerard; Quick, Reiner - In: European Accounting Review 7 (1998) 3, pp. 467-491
This paper presents the results of a comparative study on auditor responsibility within two members of the European Union: Germany and the Netherlands. Auditor responsibility is an important factor in establishing audit quality. The quality of service within the auditing profession is maintained...