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Auditor fees and auditor independence-evidence from going concern reporting decisions in Germany

Ratzinger-Sakel, Nicole V. S. - In: Auditing : a journal of practice & theory 32 (2013) 4, pp. 129-168

Persistent link: https://www.econbiz.de/10010225331

The impact of PCAOB AS5 and the economic recession on client portfolio characteristics of the big 4 audit firms

Schroeder, Joseph H.; Hogan, Chris E. - In: Auditing : a journal of practice & theory 32 (2013) 4, pp. 95-127

Persistent link: https://www.econbiz.de/10010225335

Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa : The Case of Loan Loss Provisions

Ozili, Peterson K - 2017

This paper empirically examine whether the way African banks use loan loss provisions to smooth earnings is influenced by capital market motivations and the type of auditor after controlling for non-discretionary determinants of loan loss provisions and fluctuations in the business cycle. The...

Persistent link: https://www.econbiz.de/10012960199

The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms

Schroeder, Joseph H. - 2015

We examine the impact of PCAOB Auditing Standard No. 5 (“AS5”) and the economic recession on risk characteristics and degree of auditor/client misalignment in the publicly-traded client portfolios of Big 4 firms. AS5 and the economic recession both likely resulted in an increase in audit...

Persistent link: https://www.econbiz.de/10013035293

Bank earnings smoothing, audit quality and procyclicality in Africa : the case of loan loss provisions

Ozili, Peterson K. - In: Review of accounting & finance 16 (2017) 2, pp. 142-161

Persistent link: https://www.econbiz.de/10011738383

Client pressure and auditor independence : evidence from the "Great Recession" of 2007-2009

Ettredge, Michael L.; Fuerherm, Elizabeth Emeigh; Guo, Feng - In: Journal of accounting and public policy 36 (2017) 4, pp. 262-283

Persistent link: https://www.econbiz.de/10011774023

Earnings manipulation and financial distress in the Eurozone and the role of auditor size during the current recession

Kyriakou, Maria I. - In: Journal of East-West business 26 (2020) 4, pp. 391-409

Persistent link: https://www.econbiz.de/10012423848

The Great Export Recovery in German manufacturing industries, 2009/2010

Wagner, Joachim - 2012

the micro-structure of the recent export recovery in 2010 in manufacturing industries in Germany after the great recession …

Persistent link: https://www.econbiz.de/10010294469

Real wages and the business cycle in Germany

Marczak, Martyna; Beissinger, Thomas - 2010

This paper establishes stylized facts about the cyclicality of real consumer wages and real producer wages in Germany …

Persistent link: https://www.econbiz.de/10010302616

Wage cyclicality under different regimes of industrial relations

Gartner, Hermann; Schank, Thorsten; Schnabel, Claus - 2010

Germany, we find that works councils affect wage growth only in combination with collective bargaining. Wage adjustments to …

Persistent link: https://www.econbiz.de/10010302617

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