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This paper analyzes whether audit adjustments vary systematically with inherent and control risk factors. The analysis is based on proprietary data from a large recent sample of audit adjustments detected in the financial statement audits conducted by a Big 4 audit firm in Germany. We extend the...
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IFRS in Praxis und Theorie. Wie werden die IFRS richtig angewendet? Die Antworten werden verknüpft mit weiterführenden …
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