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The Time Dependence of Audit Firm Alumni Effects: Evidence from Audit Committees
Baumann, Matthias F.; Ratzinger‐Sakel, Nicole V. S. - In: International Journal of Auditing 24 (2020) 1, pp. 110-130
This article empirically examines the time dependence of audit quality and audit fee effects resulting from the presence of audit firm alumni (AFA) on audit committees (ACs) in the German setting. Following the European Union's audit reform in 2014, the subject of this study is of particular...
Persistent link: https://www.econbiz.de/10012428703
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Effects of initial audit fee discounts on audit quality : evidence from Germany
Krauß, Patrick; Quosigk, Benedikt M.; Zülch, Henning - In: International journal of auditing : IJA 18 (2014) 1, pp. 40-56
Persistent link: https://www.econbiz.de/10010338676
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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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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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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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Are "Big Four audits" really better? : some remarks on the "Big Four dichotomy" in the German audit market
Worret, Daniel - In: International journal of critical accounting : IJCA 8 (2016) 3/4, pp. 246-279
Persistent link: https://www.econbiz.de/10011659750
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Auditor choice by IPO firms in Germany: information or insurance signalling?
Lenz, Hansrudi; Ostrowski, Markus - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 300-320
This paper examines the auditor choices of all the IPOs of German firms between 1990 and 1999. The final sample consists of 306 firms. In the IPO context, audit quality can be used as a signal about firm value (information signalling). On the other hand, it can also be used by issuers and...
Persistent link: https://www.econbiz.de/10008538812
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Auditor choice by IPO firms in Germany: information or insurance signalling?
Lenz, Hansrudi; Ostrowski, Markus - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 300-320
This paper examines the auditor choices of all the IPOs of German firms between 1990 and 1999. The final sample consists of 306 firms. In the IPO context, audit quality can be used as a signal about firm value (information signalling). On the other hand, it can also be used by issuers and...
Persistent link: https://www.econbiz.de/10005553201
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Do non-audit service failures impair auditor reputation? : an analysis of KPMG advisory service scandals in Germany
Friedrich, Christian; Quick, Reiner - In: Critical perspectives on accounting : an international … 98 (2024), pp. 1-26
Big Four accounting firms increasingly focus on non-audit services. Failures in these services may impair the accounting firm’s reputation as an auditor. They may negatively affect the Big Four, its clients, and client stakeholders. From the perspective of critical scholarship, it is vital to...
Persistent link: https://www.econbiz.de/10015065361