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THE AUDITOR AS AN ELEMENT OF IN- AND EXTERNAL CORPORATE GOVERNANCE THEORETICAL FINDINGS IN THE GERMAN TWO TIER SYSTEM
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Carl-Christian Freidank, Patrick Velte 
, Stefan Christoph Weber
Abstract
This article is focused on the assisting role and gatekeeper function of the external auditor in the German two tier system. From on an agency-theoretical view, the auditor is part of the in- and external corporate governance. Conflicts of interests may arise from different tasks of the assisting role and gatekeeper function of the auditor, influencing the quality of the in- and external audit. Thus, future research is needed to provide theoretical foundation of the auditor’s assisting role for the benefit of the shareholders.
Keywords: Audit Theory, Principal Agent Theory, Gatekeeper Function, Assisting Role of the External Auditor
How to cite this paper: Freidank C.-C., Velte, P. & Weber, S. C. (2009). The auditor as an element of in- and external corporate governance theoretical findings in the German two tier system. Corporate Ownership & Control, 7(1-1), 168-172. https://doi.org/10.22495/cocv7i1c1p2
