Wohnungsgenossenschaften agieren derzeit in einem herausfordernden Umfeld. Demografische Entwicklungen, der gesellschaftliche Wandel und ein geändertes Nachfragerverhalten, aber auch die Hinterfragung der Aufgaben des Staates tragen dazu bei. In der aktuellen Diskussion steht zwar die adäquate...

The present study aims at examining the effectiveness of audit committees as a tool of corporate governance in the Indian corporate sector. It is based on analysis of 10 listed companies of India which include Steel Authority of India Limited, Tata Chemicals Limited, Whirlpool of India Limited,...

This paper studies the effect of an internal control problem on a firm’s disclosure policy where firms compete in non-cooperative investment game, with each firm deciding to invest in its current technology or to invest in a non-proprietary innovation. By adopting the innovation, a firm earns...

Latente Steuern ergeben sich aus Abweichungen zwischen den bilanzierten Wertansätzen nach Handelsrecht und Steuerrecht. Das Werk erläutert den Ansatz und die Bewertung von latenten Steueransprüchen und -schulden nach IFRS und HGB und geht dabei auch auf steuerliche Verlustvorträge,...

This study explores the effect of internal control weakness (hereafter ICW) and their remediation on market liquidity, as measured by bid-ask spreads, for firms filed Section 404 reports with the SEC. First, we find that spreads are wider for ICW firms than for non-ICW firms. Such an association...

In this study we examine audit fees for SEC registrants that remediate previously disclosed material weaknesses in internal control. We find that remediating firms have lower audit fees when compared to firms that continue to report material weaknesses in internal control. However, the...

This paper uses data from a controlled laboratory environment to study the impact of transparency (i.e., complete information versus incomplete information) and repeated interactions on the level of trust and trustworthiness in an investment game setting. The key findings of the study are that...

This study examines the association between overseas and New Zealand governance regulatory reforms and New Zealand companies' audit and non-audit fees. Our models use temporal and International Financial Reporting Standards (IFRS) indicator variables to relate the timing of the fee changes to...