Narrow search
Showing 1 - 10 of 1,781
Cover Image
Abnormal Audit Fees and Audit Quality : Initial Evidence from the German Audit Market
Krauss, Patrick - 2015
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...
Persistent link: https://www.econbiz.de/10013038760
Cover Image
The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …
Persistent link: https://www.econbiz.de/10003850495
Cover Image
An audit is an audit? : evidence from the German private firm sector
Loy, Thomas - In: Die Betriebswirtschaft : DBW 73 (2013) 4, pp. 325-353
Persistent link: https://www.econbiz.de/10009774944
Cover Image
An Audit is an Audit? Evidence from the German Private Firm Sector
Loy, Thomas R. - 2016
This study investigates the audit quality differential between Big 4, mid-tier and smaller (independent) audit firms employing a large sample of private German firms. The results contribute to literature for a multitude of reasons. Most studies focus on audit quality employing public firm...
Persistent link: https://www.econbiz.de/10013005570
Cover Image
Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
Henselmann, Klaus; Kaya, Devrimi - 2008
The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and possible explanations for the results discussed. -- Rechnungslegungspolitik ;...
Persistent link: https://www.econbiz.de/10003803692
Cover Image
Rounding Up Performance Measures in German Firms : Earnings Cosmetics or Earnings Management on a Larger Scale?
Lebert, Sebastian - 2020
We use Benford's Law to provide evidence that German firms round up both their net income and earnings per share. We use the introduction of the euro to show that round earnings numbers are likely the result of earnings management. The incentive to round up comes from stakeholders' left-digit...
Persistent link: https://www.econbiz.de/10012854871
Cover Image
Behandlung von strategischen Beteiligungen im Einzelabschluss
Henselmann, Klaus; Roos, Benjamin - 2009
The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of...
Persistent link: https://www.econbiz.de/10003935075
Cover Image
Perceptions of Professionals Interested in Accounting and Auditing About Acceptance and Adaptation of Global Financial Reporting Standards
Bozkurt, Orhan - 2013
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...
Persistent link: https://www.econbiz.de/10013072666
Cover Image
Enforcement in der Rechnungslegung : eine empirische Untersuchung der HDAX 110-Unternehmen
Henselmann, Klaus; Klein, Martin; Schmidt, Mark - 2009
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...
Persistent link: https://www.econbiz.de/10003935072
Cover Image
Rückstellungen nach BilMoG : Grundlagen, offene Fragen und bilanzpolitische Aspekte
Petersen, Karl; Zwirner, Christian; Künkele, Kai Peter - In: Steuern und Bilanzen : STuB ; Zeitschrift für das … 10 (2008) 18, pp. 693-699
Persistent link: https://www.econbiz.de/10003756066