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Joint audit and accuracy of the auditor's report: An empirical study

Baldauf, Julia; Steckel, Rudolf - In: International Journal of Economic Sciences and Applied … 5 (2012) 2, pp. 7-42

This study examines the effects of a joint audit on auditor's report consensus and accuracy. We investigate whether a … auditor consensus in the auditor's report. We also use an expected opinion, which we believe is appropriate in the defined … that auditors who use a joint audit approach achieve higher consensus and greater accuracy. In light of current discussion …

Persistent link: https://www.econbiz.de/10010289386

Der Grundkonsens in der freiheitlichen Demokratie

Laufer, Heinz - 1988

Persistent link: https://www.econbiz.de/10000737341

Predictive bookmaker consensus model for the UEFA Euro 2016

Zeileis, Achim; Leitner, Christoph; Hornik, Kurt - 2016

with England (9.2%) and Belgium (7.7%) being the "best of the rest". Furthermore, by complementing the bookmaker consensus …

Persistent link: https://www.econbiz.de/10011531592

Blockchain: A Coordination Mechanism

Pietrewicz, Lesław - 2019

) producing consensus about the facts relevant to a transaction, (2) coding contracts, and (3) autonomously executing transactions …

Persistent link: https://www.econbiz.de/10012141483

Understanding Cryptocurrencies

Härdle, Wolfgang Karl; Harvey, Campbell R.; Reule, … - 2018

Cryptocurrencies refer to a type of digital cash that use distributed ledger - or blockchain technology - to provide secure transactions. These currencies are generally misunderstood. While initially dismissed as fads or bubbles, many large central banks are considering launching their own...

Persistent link: https://www.econbiz.de/10012433193

Groundwork for social-ecological transformations: The social contract, global governance and the meaning of time. Constructive criticism of the WBGU report world in transition - a...

Manstetten, Reiner; Kuhlmann, Andreas; Faber, Malte; … - 2021

A decade ago, the German Advisory Council to the Federal Government on Global Environmental Change (Wissenschaftlichen Beirats der Bundesregierung für Globale Umweltveränderungen - WBGU) published its main report. This attempt to take stock in 2011 made an impact and provided orientation on...

Persistent link: https://www.econbiz.de/10012519072