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Annual statement of accounts optimization in consideration of the German tax reform
Freidank, Carl-Christian - In: Zeitschrift für Planung & Unternehmenssteuerung 15 (2004) 2, pp. 165-181
Persistent link: https://www.econbiz.de/10002094096
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Erfolgserfassung nach Handels- und Steuerrecht sowie nach IFRS
Freidank, Carl-Christian; Velte, Patrick; Weber, Stefan C. - In: Der Betriebswirt : Management in Wissenschaft und Praxis 54 (2013) 3, pp. 23-26
Persistent link: https://www.econbiz.de/10010194263
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Corporate governance reforms and management control
Freidank, Carl-Christian; Haldma, Toomas; Velte, Patrick - In: Journal of management control : Zeitschrift für … 25 (2014) 2, pp. 77-79
Persistent link: https://www.econbiz.de/10010426128
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The changing German corporate governance system : normative implications and empirical evidence
Freidank, Carl-Christian; Velte, Patrick; Weber, Stefan C. - In: International journal of corporate governance : IJCG 2 (2010) 1, pp. 42-57
Persistent link: https://www.econbiz.de/10008758327
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The link between in- and external rotation of the auditor and the quality of financial accounting and external audit
Velte, Patrick; Freidank, Carl-Christian - In: European journal of law and economics 40 (2015) 2, pp. 225-246
Persistent link: https://www.econbiz.de/10011473931
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The Link between In- and External Rotation of the Auditor and the Quality of Financial Accounting and External Audit
Velte, Patrick - 2016
The European Commission (EC) regulation draft of 2011 contains the external mandatory auditor rotation (audit firm rotation) as a reform measure to increase auditor independence. The external auditor firm rotation could supplement the internal mandatory rotation (auditor rotation) by the 8th EC...
Persistent link: https://www.econbiz.de/10013005681
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The changing German corporate governance system : normative implications and empirical evidence
Freidank, Carl-Christian; Velte, Patrick; Weber, Stefan C. - In: International journal of corporate governance : IJCG 2 (2010) 1, pp. 42-57
Persistent link: https://www.econbiz.de/10009885281
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The significance of R&D reporting as an element of corporate governance : normative implications and empirical evidence from Germany
Freidank, Carl-Christian; Velte, Patrick; Weber, Stefan C. - In: Corporate ownership & control : international … 6 (2009) 4, pp. 503-508
Persistent link: https://www.econbiz.de/10009895562
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The auditor as an element of in- and external corporate governance : theoretical findings in the German two tier system
Freidank, Carl-Christian; Velte, Patrick; Weber, Stefan C. - In: Corporate ownership & control : international … 7 (2009) 1, pp. 168-172
Persistent link: https://www.econbiz.de/10009895563