Widmann, Markus; Follert, Florian; Wolz, Matthias - In: Economies 9 (2021) 2, pp. 1-24
. Regarding the latest international financial crisis, the EU responded, among other things, with comprehensive regulation of the … threshold-or is it simply arbitrary? Our aim is to evaluate the audit market reform by the European Union (EU) (Regulation (EU … interest entities (Regulation (EU) No 537/2014, Article 17). Based on a unique dataset of 11,834 firm observations from all …
