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Department of Business and Management Science, Norwegian School of Economics (NHH) Discussion Papers, Department of Business and Management Science, Norwegian School of Economics (NHH)

No 2004/4:
The Demand Attributes of Assurance Services and the Role of Independent Accountants

Aasmund Eilifsen (), W. Robert Knechel (), Philip Wallage and Bart van Praag

Abstract: Several initiatives and auditorsí professional organizations have argued that assurance about the quality of information, processes, or compliance encompasses the future market base for the accounting profession. However, the market for assurance services is in its formative stage and not well understood. Based on data from Dutch Executive Board members this paper reports how desirable attributes of service providers differ across potential providers and affect the demand for assurance services, specifically the attractiveness of independent accountants as assurance service providers.

Keywords: Assurance market; assurance demand; assurance services; assurance providers; independent accountants; (follow links to similar papers)

JEL-Codes: M41; M42; (follow links to similar papers)

36 pages, March 15, 2004

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