This paper analyses the expected benefits and costs associated with changes to the institutional framework of statutory audits. We focus on five changes: Mandatory external audit firm rotation, auditor appointment by an independent regulator, a general ban on providing non-audit services, a ban...

This paper analyzes whether audit adjustments vary systematically with inherent and control risk factors. The analysis is based on proprietary data from a large recent sample of audit adjustments detected in the financial statement audits conducted by a Big 4 audit firm in Germany. We extend the...

IFRS in Praxis und Theorie. Wie werden die IFRS richtig angewendet? Die Antworten werden verknüpft mit weiterführenden Fragen, wie z.B. nach abschlusspolitischen Überlegungen. Angrenzende Themen wie Corporate Governance, Investor Relations, Unternehmenssteuerung, Abschlussanalyse, Ad...