Entwicklungsgeschichte des strategischen Denkens -- Begriffliche Abgrenzungen -- Theoretische Perspektiven des Strategischen Managements -- Die empirische Strategy-Process-Forschung im Überblick -- Die Phase der strategischen Zielplanung -- Die Phase der strategischen Analyse und Prognose --...

In the post-SOX era, research on audit committees (AC) has evolved into a distinct scientific domain devoted to the analysis of corporate oversight and its effect on financial reporting and internal control quality. Numerous studies have contributed to the identification of potential...

Although auditors invest significantly in technology, research has provided limited evidence of the ability of audit technology to enhance audit outcomes. Using a unique and proprietary dataset, our study examines the effects of technology-based audit techniques (TBATs) on the efficiency and...

This study examines whether board-level codetermination (inclusion of employee representatives on the board) reduces aggressive financial reporting, i.e. tax aggressiveness and earnings management. Consistent with prior research, we expect employees to prefer lower tax aggressiveness and less...