The majority of audit fee research has identified that BIG-N audit firms charge higher fees than other auditors. To detect the reasons for such a fee premium in a concentrated audit market it is necessary to compare audit pricing in the concentrated market to pricing behavior in a competitive...

The objective of this paper is to examine the risk-related premiums of disclosed audit fees in the Austrian and German markets for audit services. The idea of the paper is to determine a risk-free, entity-specific audit fee. By comparing this fee with the disclosed audit fee, we determine...

In this paper we provide an extensive comparison between commonly used linear econometric methods in the audit fee literature and explicitly address their underlying assumptions. As opposed to common practice in similar papers we explicitly consider violations of the strict exogeneity assumption...

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...

The construction, analysis, and review of "controlling conceptions" (conceptions regarding the managerial accounting and control function) are important and influental branch as well a characteristic of management accounting and control research in German speaking countries. This discourse...

There is a constant questioning about the interest of introducing the joint audit. Very recently, the European Commission has raised this topic in its Green Paper, arguing that it may be a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by...

We use a large micro-dataset to assess the importance of intangible capital - organisation, R&D and ICT capital - for the economic performance of establishments and regions in Germany. In 2003 self-produced intangible capital accounted for more than one fifth of the total capital stock of...

Switzerland has introduced similar requirements as they are detetermined in Section 404 of the Sarbanes-Oxley Act of 2002. The provisions in the Swiss Code of Obligations, which came effective in 2008, require the directors of Swiss joint stock corporations to assess the risks related to the...

Purpose – Business networks have to coordinate each of their partners' goals and expectations, as a lack of partner compatibility and goal incongruence could lead to conflict and opportunistic behavior. These potential problems highlight the relevance of partner selection as a means of...