rules, earnings management, Accounting Law Modernization Act (BilMoG), transitional regulations, pension accounting …, Accounting Directive Implementation Act (BilRUG), voluntary annual audits …

quality, behavioral accounting, allocation of audit work, audit fees, earnings management, economic regulation, joint audit …, North Rhine-Westphalian municipal accounting, municipal accounting, international accounting, conversion of annual accounts …

scientific management practices (time study, variance analysis, etc.) reached a level in practice that many accounting historians …