Quick, Reiner; Sayar, Sanjar - In: International Journal of Auditing 25 (2020) 1, pp. 3-23
systems (CMS) and the relevance of CMS assurance. This study investigates the impact of CMS assurance on German bank directors …' perceptions and decisions, and analyzes whether the type of assurer and the level of provided assurance are relevant. For this … between-subjects design, manipulating the assurance provider (audit firm vs. third party) and the level of assurance (limited …