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Tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - In: Journal of international accounting auditing & taxation 27 (2016), pp. 26-39
Persistent link: https://www.econbiz.de/10011624461
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Incentive effects of tax transparency : does country-by-country reporting call for arbitration?
Martini, Jan T.; Niemann, Rainer; Simons, Dirk; … - In: Journal of accounting and public policy 49 (2025), pp. 1-28
Persistent link: https://www.econbiz.de/10015333623
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Zur Stuktur des Marktes für Abschlussprüfungen : ein Kommentar zum Beitrag von Ulrike Stefani und Christopher Bleibtreu
Simons, Dirk - In: Corporate Governance, Regulierung und Rechnungslegung, (pp. 71-83). 2012
Persistent link: https://www.econbiz.de/10009634347
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Audit market segmentation : the impact of mid-tier audit firms on competition
Simons, Dirk; Zein, Nicole - 2007
Persistent link: https://www.econbiz.de/10015204116
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Audit market segmentation : the impact of mid-tier firms on competition
Simons, Dirk; Zein, Nicole - In: European accounting review 25 (2016) 1, pp. 131-154
Persistent link: https://www.econbiz.de/10011568856
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Audit market segmentation : the impact of mid-tier audit firms on competition
Simons, Dirk; Zein, Nicole - 2007
Persistent link: https://www.econbiz.de/10013442642
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Audit Market Segmentation –The Impact of Mid-Tier Firms on Competition
Simons, Dirk - 2014
This analysis' goal is to characterize the impact of mid-tier auditors on competition and average supplied audit quality. The major result of our analysis is the following: Auditors' flexibilities with respect to clients' complexity determine the offered audit quality levels and thus the average...
Persistent link: https://www.econbiz.de/10013045909