Similar Search Results

Mandatory Auditor Rotation: A Means of Reducing the Expectation Gap?

Weißenberger, Barbara E. - Institut für Wirtschaftswissenschaft <Gießen> - 2002

The Paper analyzes wheather mandatory auditor rotation is means to reduce an expectation gap caused by moral hazard problems. The analysis is divided into two parts with reference to the two different types of auditor rotation systems: (1) rotation of audit firms, and (2) rotation of audit...

Persistent link: https://www.econbiz.de/10005868095

Controllership under IFRS: Some critical observations from a German-speaking country

Weißenberger, Barbara E.; Angelkort, Hendrik; Sandt, … - Institut für Wirtschaftswissenschaft <Gießen> - 2008

With the adoption and spreading use of IFRS, controllership as part of the overallaccounting and finance function in German-speaking countries has been subject tofundamental changes. From a conceptual point of view, IFRS-based financialaccounting systems have a twofold impact on controllership:...

Persistent link: https://www.econbiz.de/10005868201

Integration of risk controlling into controllership in Germany:Conceptual framework and empirical findings from 2003 to 2007

Weißenberger, Barbara E.; Löhr, Benjamin W.; Grzyb, Adrian - Universität <Gießen> / Professur für … - 2008

focus has been put in theory as well as practice on the conceptual designof risk management and risk controlling systems …, even though no clear concept exists up tonow on how a risk controlling should be integrated into the existing … comprehensive conceptual framework and (2) by comparing this framework to a reviewon the empirical status-quo of risk controlling …

Persistent link: https://www.econbiz.de/10005868202

Integration of financial and management accounting systems: the mediating influence of a unified financial language on controllership effectiveness

Weißenberger, Barbara E.; Angelkort, Hendrik - Institut für Wirtschaftswissenschaft <Gießen> - 2010

To provide accounting information for management control purpose. two fundemental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting sytem design), or (b) the management accounting system used by controlles can be based upon a...

Persistent link: https://www.econbiz.de/10005868213

Management accounting system design and controllership output quality: evidence of a preparer-user perception gap

Weißenberger, Barbara E.; Holthoff, Gero; Angelkort, … - Universität <Gießen> / Professur für … - 2010

Our paper deals with the research question wether the association between management accounting system (MAS) design and controllership output quality is made by controllers, i.e. preparers of management accounting information, and managers, i.e. users of management accounting information, in a...

Persistent link: https://www.econbiz.de/10005869161