Agency-theoretische Betrachtungen zur Gehilfen- und Gatekeeper-Funktion des Abschlußprüfers sowie potentielle Zielkonflikte

The external auditor is an element of the in- and external corporate governance, which can be classified by his assisting role and gatekeeper function. On the one hand, the aim of the external auditor is to support the supervisory board in his audit duties. On the other hand, the external auditor has the role of a "public watchdog" for the capital market. Conflicts of interests may arise from different tasks of the assisting role and gatekeeper function, influencing the quality of the in- and external audit. These potential conflicts of interests are focused in the following article.