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Empirical research frameworks in a changing world : the case of audit data analytics

Ruhnke, Klaus - In: Journal of international accounting auditing & taxation 51 (2023), pp. 1-28

Persistent link: https://www.econbiz.de/10014327048

The audit expectation gap : existence, causes, and the impact of changes

Ruhnke, Klaus; Schmidt, Martin - In: Accounting and business research : a research quarterly … 44 (2014) 5, pp. 572-601

Persistent link: https://www.econbiz.de/10010411860

Determinants of the maximum level of assurance for various assurance services

Ruhnke, Klaus; Lubitzsch, Kay - In: International journal of auditing : IJA 14 (2010) 3, pp. 233-255

Persistent link: https://www.econbiz.de/10008695347

Misstatements in financial statements : the relationship between inherent and control risk factors and audit adjustments

Ruhnke, Klaus; Schmidt, Martin - In: Auditing : a journal of practice & theory 33 (2014) 4, pp. 247-269

Persistent link: https://www.econbiz.de/10010467308

Audit regulation in Germany : improvements driven by internationalization

Köhler, Annette G.; Marten, Kai-Uwe; Quick, Reiner; … - In: Auditing, trust and governance : regulation in Europe, (pp. 111-143). 2008

Persistent link: https://www.econbiz.de/10003599975

Effects of audit materiality disclosures : evidence from credit lending decision adjustments

Ruhnke, Klaus; Pronobis, Paul; Michel, Moritz - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 70 (2018) 4, pp. 440-471

Persistent link: https://www.econbiz.de/10011889605

Changing the institutional framework of statutory audit : internal stakeholders' perceptions of the associated benefit and costs

Ruhnke, Klaus; Schmidt, Martin - In: European accounting review 25 (2016) 1, pp. 59-79

Persistent link: https://www.econbiz.de/10011568835

Review engagements : structure of audit firm methodology and its situational application in Germany

Ruhnke, Klaus; Schmitz, Stefanie - In: Journal of international accounting auditing & taxation 37 (2019), pp. 1-18

Persistent link: https://www.econbiz.de/10012146107

Misstatements in Financial Statements : The Relationship between Inherent and Control Risk Factors and Audit Adjustments

Ruhnke, Klaus - 2017

This paper analyzes whether audit adjustments vary systematically with inherent and control risk factors. The analysis is based on proprietary data from a large recent sample of audit adjustments detected in the financial statement audits conducted by a Big 4 audit firm in Germany. We extend the...

Persistent link: https://www.econbiz.de/10012973189

Innovations in auditing and other assurance engagements : editorial

Marten, Kai-Uwe; Quick, Reiner; Ruhnke, Klaus - In: Die Unternehmung : Swiss journal of business research … 78 (2024) 3, pp. 185-195

Persistent link: https://www.econbiz.de/10015069638