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Abnormal audit fees and audit quality : initial evidence from the German audit market
Krauß, Patrick; Pronobis, Paul; Zülch, Henning - In: Journal of business economics : JBE 85 (2015) 1, pp. 45-84
Persistent link: https://www.econbiz.de/10010476673
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Non-audit services and audit quality : evidence from Germany
Hohenfels, Daniela; Quick, Reiner - In: Review of managerial science : RMS 14 (2020) 5, pp. 959-1007
Persistent link: https://www.econbiz.de/10012303730
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Essays on enforcement of accounting standards, audit quality, and lobbying
Worret, Daniel - 2014
Persistent link: https://www.econbiz.de/10010519331
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Non-audit services, audit quality and enforcement : evidence form German enforcement examinations
Gros, Marius - In: International journal of economics and accounting : IJEA 7 (2016) 3, pp. 218-249
Persistent link: https://www.econbiz.de/10011654279
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Enforcement of accounting standards : how effective is the German two-tier system in detecting earnings management?
Böcking, Hans-Joachim; Gros, Marius; Worret, Daniel - In: Review of managerial science 9 (2015) 3, pp. 431-485
Persistent link: https://www.econbiz.de/10011283675
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Prüfungsqualität des Abschlussprüfers : Einfluss der Mandatsdauer auf die Bilanzpolitik beim Mandanten
Wiemann, Daniela - 2011 - 1. Aufl.
Persistent link: https://www.econbiz.de/10009243513
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An audit is an audit? : evidence from the German private firm sector
Loy, Thomas - In: Die Betriebswirtschaft : DBW 73 (2013) 4, pp. 325-353
Persistent link: https://www.econbiz.de/10009774944
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Abnormal Audit Fees and Audit Quality : Initial Evidence from the German Audit Market
Krauss, Patrick - 2015
This study investigates the economic auditor-client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German IFRS firms by using a sample of 2,334...
Persistent link: https://www.econbiz.de/10013038760
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An Audit is an Audit? Evidence from the German Private Firm Sector
Loy, Thomas R. - 2016
This study investigates the audit quality differential between Big 4, mid-tier and smaller (independent) audit firms employing a large sample of private German firms. The results contribute to literature for a multitude of reasons. Most studies focus on audit quality employing public firm...
Persistent link: https://www.econbiz.de/10013005570
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Auditor tenure and perceived earnings quality
Hohenfels, Daniela - In: International journal of auditing : IJA 20 (2016) 3, pp. 224-238
Persistent link: https://www.econbiz.de/10011618189