Wirecard: Das kollektive Kontrollversagen – ein Fall für die Lehrbücher -- Der Fall Wirecard: Ein Drama mit mehr als drei Akten -- Empirische Befunde zur Ex-ante-Beurteilung des Risikos von Manipulationen der Wirecard-Rechnungslegungsdaten anhand einschlägiger mathematisch-statistischer...

With increased interest in voluntary sustainability reports from investors and other stakeholders, more companies are having these reports assured. The issue of what is considered material in these assurance engagements is important, and yet research on materiality has focused only on financial...

This study aims to identify the main determinants of audit failure and contribute to the current debate raised by recent European Union regulation on auditor's tenure and economic policies to prevent impairment of auditor's independence. We approach audit failure through auditing enforcement...

This study aims to contribute to an understanding of politically connected audit committees on the audit process in an emerging market, namely Malaysia. The study seeks to examine whether politically connected audit committees have an impact on the audit process. An in-depth analysis of the...

We explore the range and dynamics of international collaboration among auditing scholars. Our sample spans the period from 1997 to 2014 and includes all research papers in the field of auditing which were published in six auditing journals and six journals of broader accounting readership. We...

The audit market comprises a small group of large firms and a big group of smaller firms. We build upon the classic model presented by Magee and Tseng (1990) to shed light on auditor market structure. In particular, we focus on the perceived reputation cost borne by auditors that agree with...

In this research note, we examine the application of three methods used to operationalize the financial restatement variable in empirical archival accounting literature. Research exploring financial reporting and audit quality often employs financial restatements as a proxy for low audit...

Audit firms face conflicting incentives. On one hand, they are motivated to provide high quality audits in order to protect their reputations and avoid regulatory sanctions but, on the other hand, they also need to please their clients in order to increase their revenues. We argue that these...