We document an increase in auditors issuing going-concern opinions in Australia over a prolonged period since the Global Financial Crisis that is not fully explained by changes in client risk. Overall, our evidence is consistent with auditors reporting more conservatively with the increased...

Einführung -- Einführung -- Grundlagen der Unabhängigkeit und Bilanzpolitik -- Institutioneller Rahmen und Regulierung der Unabhängigkeit -- Modelltheoretische Ergebnisse zur Unabhängigkeit -- Bilanzpolitik -- Bisherige empirische Ergebnisse zur Unabhängigkeit und Bilanzpolitik --...

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological problems these economies have had to face during the...

This book appeals to a wide segment of the academic and professional market. It will appeal to accounting and finance professors and students because the main theme of the book deals with accounting and financial system reform. It will appeal to economists in the subfields of transition...

This paper examines the association between managers' cash bonuses and discretionary accounting choices in a sample of German stock corporations from 2005 to 2007. We investigate managers' earnings management behavior with respect to their bonus compensation and the independence of outside...

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological problems these economies have had to face during the...