On the background of regulatory initiatives that mandate the establishment of comparable enforcement systems in EU jurisdictions to ascertain consistent and faithful application of IFRS, this paper provides capital market based evidence on investor reactions for one specific institutional setup:...

Given voiced concerns with the alleged complexity of IFRS, this paper investigates determinants of material errors in IFRS financial statements. For a matched sample of firms censured by the German DPR/BaFin enforcement mechanism for producing erroneous IFRS financial statements, we investigate...

Diese Arbeit untersucht die Rolle des Enforcements der Rechnungslegung bei der Entscheidungsfindung von Abschlusserstellern und -prüfern. Enforcement-Mechanismen sind staatliche oder private Institutionen, die befugt sind, geprüfte Abschlüsse börsennotierter Unternehmen einer weiteren...