We study the effect of employee-manager relations on salary increases. We use data obtained from a longitudinal survey, carried out among auditing team members in leading Israeli CPA firms (which are subsidiaries of American firms). Our main findings suggest that the degree of friendship with...

investigate whether a loss of labor market reputation adversely affects audit offices’ ability to attract high-quality auditors, which, in turn, could impede their ability to provide high-quality audits. Labor market reputation captures prospective employees’ perceptions of a firm and its...

Spannungsfeld zwischen Rechtsprechung und Unternehmensbewertung -- Grundlagen des Zivilprozessrechts und der funktionalen Unternehmensbewertung -- Schadensermittlung nach der Rechtsprechung und aus funktionaler Sicht -- Adaption der Hauptfunktionen der Bewertung auf den Zivilprozess.

About the authors -- Preface -- Structure of the financial reporting council -- Glossary of terms -- The social role of auditing -- What is auditing? -- The development of auditing and its objectives -- Conceptual underpinning of the audit process -- A framework of auditing concepts --...