Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in...

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...

The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by comparing the published activity reports of the panel with...

Der Gesetzgeber läßt im Handelsgesetzbuch (HGB) zahlreiche mathematisch-statistische Stichprobenverfahren zur Inventur zu. Die dort vorgeschriebenen Richtlinien finden auch in anderen Sparten der Wirtschaftsprüfung bei statistischen Hochrechnungen Verwendung. Eigentümliche Vorstellungen...

In many countries, tax agencies are following OECD recommendations and are improving their services to increase voluntary tax compliance. Using a survey of 10,000 individual German taxpayers, we find that better service interaction quality (SIQ) is indeed positively associated with tax...