Enforcement der Wirtschaftsprüfer <p> - Vergleichende Analyse der Disziplinaraufsicht und der Qualitätskontrolle im deutschen und norwegischen Wirtschaftsprüfungswesen -

Purpose – The aim of the present paper is to examine the impact of agency costs on the demand for non-audit services (NAS) in Germany. Design/methodology/approach – This study uses data from German listed companies to test whether audit clients vary their purchases of NAS according to agency...

In order to restore confidence in financial statements the European Commission proposes different measures to enhance audit quality. This paper examines potential effects of selected proposals on audit quality in the light of prior research findings. It concludes that an increased emphasis on...

As companies’ environment is becoming increasingly volatile, scanning systems gain in importance. We propose a hybrid process model for such systems' information gathering and interpretation tasks that combines quantitative information derived from regression analyses and qualitative knowledge...