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Aus dem Vorwort: Diese Arbeit ist eine systematische und umfassende Monographie zur Prüfung der Vorratsinventur im Rahmen der handelsrechtlichen Jahresabschlußprüfung. Sie liefert dem Abschlußprüfer im allgemeinen und dem Inventurprüfer im besonderen wertvolle Informationen für die...
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This study investigates whether goodwill impairments are perceived as timely and whether specific auditor characteristics affect the perceived timeliness. It therefore contributes to central questions in accounting research: is managerial discretion over accounting numbers (accounting choice)...
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Numerous corporate scandals, in conjunction with managerial misbehavior, demonstrate the need for compliance management systems (CMS) and the relevance of CMS assurance. This study investigates the impact of CMS assurance on German bank directors' perceptions and decisions, and analyzes whether...
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