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Erfolgshonorare bei Rechtsanwälten, Steuerberatern und Wirtschaftsprüfern : Kritik an den Ausnahmetatbeständen des Regierungsentwurfs
Mann, Thomas; Wolf, George Alexander - In: Betriebs-Berater / Special : BB ; Zeitschrift für … 63 (2008) 11, pp. 19-23
Persistent link: https://www.econbiz.de/10003656085
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Die Prüfungshonorare branchenspezialisierter Wirtschaftsprüfer in der deutschen Versicherungsbranche
Völker, Ulf Gunnar - 2021
Abschlussprüfermarktes für Versicherungsunternehmen in Deutschland. Neben einer detaillierten Strukturanalyse steht hierbei die Frage im … in Deutschland gewöhnlich zwei Wirtschaftsprüfer (Links- und Rechtsunterzeichner) mit unterschiedlichen Aufgaben- und … Verantwortungsbereichen den Jahres- bzw. den Konzernabschluss testieren. …
Persistent link: https://www.econbiz.de/10012695658
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Aktuelle Entwicklungen im Bereich der Rechnungslegung
Dimmer, Michael - 2021
Persistent link: https://www.econbiz.de/10012662142
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Abnormal Audit Fees and Audit Quality : Initial Evidence from the German Audit Market
Krauss, Patrick - 2015
setting of German IFRS firms by using a sample of 2,334 firm-year observations for the period from 2005 to 2010. Our empirical …
Persistent link: https://www.econbiz.de/10013038760
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Dealing with Heteroskedasticity, Autocorrelation and Endogeneity in German Audit Fee Panel Data - Comparing Approaches
Hoehn, Balthasar - 2016
In this paper we provide an extensive comparison between commonly used linear econometric methods in the audit fee literature and explicitly address their underlying assumptions. As opposed to common practice in similar papers we explicitly consider violations of the strict exogeneity assumption...
Persistent link: https://www.econbiz.de/10012995847
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Audit pricing : further evidence from the German and European markets
Fleischer, Rouven - 2020
Persistent link: https://www.econbiz.de/10012518969
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Non-audit services, audit quality and enforcement : evidence form German enforcement examinations
Gros, Marius - In: International journal of economics and accounting : IJEA 7 (2016) 3, pp. 218-249
Persistent link: https://www.econbiz.de/10011654279
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Client's Business Risk, Public‐Interest Entities, and Audit Fees : The Case of German Credit Institutions
Leidner, Jacob Justus; Lenz, Hansrudi - 2023
all credit institutions were designated as public‐interest entities (PIEs) in Germany. The results show that a credit …
Persistent link: https://www.econbiz.de/10014253942
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Audit Fees and Audit Risk – Evidence from German Speaking Countries
Pummerer, Erich - 2011
The objective of this paper is to examine the risk-related premiums of disclosed audit fees in the Austrian and German markets for audit services. The idea of the paper is to determine a risk-free, entity-specific audit fee. By comparing this fee with the disclosed audit fee, we determine...
Persistent link: https://www.econbiz.de/10013125542