Prognosereflexivität im Kontext der prüferischen Berichterstattung -- Managementkompetenz: Begriff und empirische Forschung -- Prüfungsforschung zu reflexiven Prognoseeffekten -- Empirische Untersuchung: Methodik, Ergebnisse, Robustheits- und zusätzliche Analysen

Recent regulatory initiatives targeting the statutory audit regime support the notion that the audit expectation gap is still a driver of change. This study seeks to analyse causes of the gap as well as the impact of proposed changes to the current statutory audit regime using an approach that...