This study examines whether clients’ business strategies are a factor in determining the occurrence of financial reporting irregularities and the level of audit effort. We use the organizational strategy theory of Miles and Snow (1978, 2003) to develop a comprehensive measure of business...

This study examines whether clients’ business strategies are a factor in determining the occurrence of financial reporting irregularities and the level of audit effort. We use the organizational strategy theory of Miles and Snow (1978, 2003) to develop a comprehensive measure of business...

Die moderne Finanzfunktion – Die organisatorische Perspektive -- Der CFO der Zukunft – Von der Ohnmacht des Controllings zur Vollmacht durch Integrität -- Historische Entwicklung von Shared Accounting Services bei Siemens -- Shared Services für Finance & Accounting – Aktuelle und...