<title>Abstract</title>The publication of the European Commission Green Paper, 'Audit Policy: Lessons from the Crisis' in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing...

We investigate the impact of three German audit market characteristics on audit and non-audit fees for the years 2005-2007. We find no relation between audit and non-audit fees, which suggests that audit and non-audit fee determination in Germany does not indicate any particular impairment of...

<Para ID="Par1">The following article investigates the usage of non-binding Say-on-Pay (SOP) voting in German Prime Standard companies for the general meeting seasons 2010–2013. Our overall sample contains 290 companies. We find that the number of companies which conduct a vote and the relative approval rate...</para>

The exploration of information order effects has been a prominent topic in judgment and decision-making research in accounting in the last decades. While the vast majority of this research has focused on auditors’ and tax professionals’ judgments, the effects of information order on...