We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in the amount of funding they seek. The model...

Using a variance decomposition approach, we examine the importance of accounting information - in particular the cash flow and accruals components of earnings - in explaining the variation in UK company stock returns. We extend prior research by analysing whether auditor quality moderates the...

This study examines the effects of a joint audit on auditor's report consensus and accuracy. We investigate whether a joint audit, particularly the report issued, improves an audit's quality. We measure the audit's quality using the degree of auditor consensus in the auditor's report. We also...

Parkinson's law states that work expands to fill the time available for its completion and that the number of administrators in an office is bound to increase over time. An unique laboratory to test Parkinson's ideas are vehicle registration offices in Germany. Using their data we found...

In this paper we investigate the mediating role of psychosocial benefits in the customersatisfaction/dissatisfaction formation process. Most research on this subject deals with thecausality direction of psychosocial benefits and satisfaction, sometimes preceded by anoverall functional benefit...

This study aims to investigate, through the development and operationalized constructs of service quality, service charge, perceived value, and customer satisfaction; customer satisfaction and its determinants of the banking industry in Bangladesh. An exploratory factor analysis and structural...

Das Handwerk ist verschiedenen technologiebedingten Veränderungen unterworfen. Es wurde bisher kaum untersucht, welche Handwerksunternehmen von dieser Entwicklung in welcher Weise betroffen sind. Handwerksbetriebe haben z.B. seit einiger Zeit die Möglichkeit, Online-Plattformen, wie MyHammer...

This paper provides a comparative analysis of statistical methods to evaluate the consumer perception about the quality of Services of General Interest. The evaluation of the service quality perceived by users is usually based on Customer Satisfaction Survey data and an ex-post evaluation is...

Third party access to postal networks can be made subject to a range of access conditions. While the pricing of postal network access has received much research attention, the effects of access on quality of service have received less. Using data on international postal services in a large panel...