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the auditor in planning the audit because of the large influence of the individual risk, which is in part captured by the … rating grade on the audit. Finally, the results of this validation have corresponding effects on the auditor´s reporting. …
Persistent link: https://www.econbiz.de/10009433686
In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and choose which they feel best suits their situation,...
Persistent link: https://www.econbiz.de/10009475121
Die Durchführung der Abschlussprüfung hat neben der Sicherung der Prüfungsqualität und Wirtschaftlichkeit auch der Erfüllung weitergehender Erwartungen der Rechnungslegungsadressaten gerecht zu werden, sodass an die Prüfungsplanung hohe Anforderungen zu stellen sind. Dies gilt insbesondere...
Persistent link: https://www.econbiz.de/10009459136
There has been a strong growth in accounting firms´ provisions of non-audit services to their audit clients. Regulators … Sarbanes-Oxley Act, which aggravated the rules of joint provision of audit and non-audit services. This paper analyses if there … is empirical evidence that non-audit services compromise auditor independence. The major model argues that companies that …
Persistent link: https://www.econbiz.de/10009433680
This paper explores the sources of bargaining power in wage negotiations, and examines how productivity and training affect wages. In the standard analyses of wage bargaining, the negotiating partners are specified a priori, and thus it is impossible to address the question of how they achieve...
Persistent link: https://www.econbiz.de/10009441370
. Inflation and interest rate expectations data and forward interest rate data are used to demonstrate the increased credibility …
Persistent link: https://www.econbiz.de/10009441502
information through these quality signals and consumer choices. In this paper, we explore 1) whether the credibility of an … representative sample of 460 US consumers and analyzed through structural equation modeling. The results show that credibility …
Persistent link: https://www.econbiz.de/10009444571
Obstfeld (1994) shows that a currency crisis can be explained by the occurrence of multiple equi-libria (2 interior equilibria). For the same level of economic fundamentals, it may be optimal forthe government either to devalue or to maintain the peg. The decision depends on the...
Persistent link: https://www.econbiz.de/10009465475
-establish credibility during periods of hyperinflation or of economic transition. The importance of monetary unions is a consequence of the … nevertheless a currency board has a credibility advantage compared to a standard fixed exchange rate regime when the time …
Persistent link: https://www.econbiz.de/10009476166
.In order to test the identified factors for effective corporate online communication, namely credibility, trust and long …
Persistent link: https://www.econbiz.de/10009457824