In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively. The parallel use of the two accounting...

We investigate whether audit partner tenure and audit quality associations remain significant after the implementation of mandatory audit partner rotation. Carey and Simnett (2006) report a significant negative association between long audit partner tenure and the propensity to issue qualified...

This study assesses the level of implementation of Enterprise Risk Management (ERM) in companies listed in the Nairobi Stock Exchange (NSE). The study also seeks to test the significance of factors affecting this level of ERM implementation and to investigate whether the level of ERM...

Die neue Datenschutzgrundverordnung, die seit Ende Mai für alle EU-Mitgliedstaaten verpflichtend gilt, sorgt für viel Diskussionsstoff sowohl auf Seiten der Unternehmen als auch bei den Verbrauchern. Die Randstad-ifo-Personalleiterbefragung hat im Frühjahr 2018 rund 1 000 deutsche...