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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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Abschlussprüfer und Bilanzpolitik der Mandanten : eine empirische Analyse des deutschen Prüfungsmarktes
Zimmermann, Ruth-Caroline - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003646656
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Abschlussprüfer und Bilanzpolitik der Mandanten : Eine empirische Analyse des deutschen Prüfungsmarktes
Zimmermann, Ruth-Caroline (contributor) - 2008
Einführung -- Einführung -- Grundlagen der Unabhängigkeit und Bilanzpolitik -- Institutioneller Rahmen und Regulierung … der Unabhängigkeit -- Modelltheoretische Ergebnisse zur Unabhängigkeit -- Bilanzpolitik -- Bisherige empirische Ergebnisse … zur Unabhängigkeit und Bilanzpolitik -- Empirische Modelle zu Prüferhonoraren, Prüferunabhängigkeit und Bilanzpolitik …
Persistent link: https://www.econbiz.de/10013516959
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Essays on enforcement of accounting standards, audit quality, and lobbying
Worret, Daniel - 2014
Persistent link: https://www.econbiz.de/10010519331
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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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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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Audit Fees and Audit Risk – Evidence from German Speaking Countries
Pummerer, Erich - 2011
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...
Persistent link: https://www.econbiz.de/10013125542
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Dealing with Heteroskedasticity, Autocorrelation and Endogeneity in German Audit Fee Panel Data - Comparing Approaches
Hoehn, Balthasar - 2016
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...
Persistent link: https://www.econbiz.de/10012995847
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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