Purpose – The aim of the present paper is to examine the impact of agency costs on the demand for non‐audit services (NAS) in Germany. Design/methodology/approach – This study uses data from German listed companies to test whether audit clients vary their purchases of NAS according to...

Purpose – The aim of the present paper is to examine the impact of agency costs on the demand for non-audit services (NAS) in Germany. Design/methodology/approach – This study uses data from German listed companies to test whether audit clients vary their purchases of NAS according to agency...

Die Frage, inwieweit eine gesetzliche Begrenzung der Mandatsdauer des Abschlussprüfers zu einer Erhöhung der Prüfungsqualität beiträgt, ist Gegenstand einer seit mehr als 30 Jahren kontrovers geführten Diskussion. Neuen Anstoß fand die Debatte um eine solche externe Pflichtrotation...

In this paper a slicing tree based tabu search heuristic for the rectangular, continual plane facility layout problem is presented. In addition to the incorporation of facilities with unequal areas we also integrate the possibility to specify various requirements regarding (rectangular) shape...

The cluster concept has steadily increased its importance during the past years – both from practitioners’ and researchers’ perspective. Simultaneously many corporate networks have been established. Researchers from different areas (business management, economics, social and geographical...