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We study the empirical relation between audit fees and governance mechanisms in Germany. Using data from German listed …
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Strengthening audit committee effectiveness is a key challenge from a research, regulation and corporate practice perspective. Audit committees' monitoring role in financial reporting is of great importance for shareholders and other stakeholder groups. This empirical-quantitative study examines...
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substitutes for an external audit. In addition, due to the absence of a statutory audit history for small companies in Germany, we …
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