Baumann, Matthias F.; Ratzinger‐Sakel, Nicole V. S. - In: International Journal of Auditing 24 (2020) 1, pp. 110-130
This article empirically examines the time dependence of audit quality and audit fee effects resulting from the presence of audit firm alumni (AFA) on audit committees (ACs) in the German setting. Following the European Union's audit reform in 2014, the subject of this study is of particular...
