This paper empirically emphasizes the existence of the audit expectation gap and its impact on stakeholders’ confidence, moderated by the active role of the financial reporting council. As a maiden attempt to portray the relationship, a higher-order model has been constituted and assessed with...

Considering the increasing number of women entering the accounting profession, it is timely to explore the inequalities that still exist and consider what policy processes continue to forge inequalities between men and women. Through a systematic literature review (SLR) of accounting and...

In der Dissertation werden fachdidaktische Dimensionen von Lehrbüchern für den Rechnungswesenunterricht der Sekundarstufe II in Deutschland und den USA miteinander verglichen. Zur Interpretation der Ergebnisse dienen Forderungen der Rechnungswesendidaktik und des Rahmenlehrplans für...