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Prüfungshonorare und Prüferwahl großer, nicht börsennotierter Unternehmen

Joha, Philipp - 2018 - 1. Auflage

Persistent link: https://www.econbiz.de/10011819337

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

Effects of initial audit fee discounts on audit quality : evidence from Germany

Krauß, Patrick; Quosigk, Benedikt M.; Zülch, Henning - In: International journal of auditing : IJA 18 (2014) 1, pp. 40-56

Persistent link: https://www.econbiz.de/10010338676

Audit and non -audit fees in Germany : the impact of audit market characteristics

Köhler, Annette G.; Ratzinger-Sakel, Nicole V. S. - In: Schmalenbach business review : sbr 64 (2012) 4, pp. 281-307

Persistent link: https://www.econbiz.de/10009629771

Abnormal Audit Fees and Audit Quality : Initial Evidence from the German Audit Market

Krauß, Patrick - 2015

This study investigates the economic auditor-client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German IFRS firms by using a sample of 2,334...

Persistent link: https://www.econbiz.de/10013038760

Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics

Köhler, Annette G. - 2012

Germany does not indicate any particular impairment of auditor independence. Further, we find that fee-cutting for initial …

Persistent link: https://www.econbiz.de/10013097253

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 … taken up this topic and provides empirical evidence regarding the audit market for insurance companies in Germany. In …

Persistent link: https://www.econbiz.de/10012695658

Aktuelle Entwicklungen im Bereich der Rechnungslegung

Dimmer, Michael - 2021

Persistent link: https://www.econbiz.de/10012662142

Audit pricing : further evidence from the German and European markets

Fleischer, Rouven - 2020

Persistent link: https://www.econbiz.de/10012518969

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