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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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Disproportionate insider control and the demand for audit quality
Forst, Arno; Hettler, Barry R. - In: Auditing : a journal of practice & theory 38 (2019) 1, pp. 171-191
Persistent link: https://www.econbiz.de/10012138400
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The effects of non-audit services on auditor independence : an experimental investigation of supervisory board members' perceptions
Meuwissen, Roger; Quick, Reiner - In: Journal of international accounting auditing & taxation 36 (2019), pp. 1-14
Persistent link: https://www.econbiz.de/10012117791
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Neue Anforderungen an die Unabhängigkeit des Abschlussprüfers : SEC-Verordnung im Vergleich mit den Empfehlungen der EU-Kommission und den Plänen der Bundesregierung
Schmidt, Stefan - In: Betriebs-Berater : BB 58 (2003) 15, pp. 779-786
Persistent link: https://www.econbiz.de/10001747015
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Peer Review: Perspektiven nach dem Sarbanes-Oxley Act of 2002
Keller, Gernot; Schlüter, Kai Grit - In: Betriebs-Berater : BB 58 (2003) 41, pp. 2166-2174
Persistent link: https://www.econbiz.de/10001797188
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Auswirkungen des Sarbanes-Oxley Act auf deutsche Abschlussprüfer : Berufsaussicht, Registrierung, Unabhängigkeit
Emmerich, Gerhard; Schaum, Wolfgang - In: WPg : Kompetenz schafft Vertrauen 56 (2003) 13, pp. 677-691
Persistent link: https://www.econbiz.de/10001769878
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Differences in Auditing Practices - A Comparative Study of Audit Tenure Effects on Audit Quality between Germany and the United States
Krauss, Patrick - 2014
Using a matched sample of 1,806 firm-year observations from Germany and the United States over the sample period of 2005 to 2010, this paper examines audit practice differences between both countries. Our empirical results show qualitative similar results with regard to audit tenure effects on...
Persistent link: https://www.econbiz.de/10013067061