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Empirical studies on auditing in Germany and the U.S.
Leidner, Jacob Justus - 2017
Persistent link: https://www.econbiz.de/10011636411
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Client's Business Risk, Public‐Interest Entities, and Audit Fees : The Case of German Credit Institutions
Leidner, Jacob Justus; Lenz, Hansrudi - 2023
This study examines a sample of 573 German credit institution‐year observations covering 2009–2011, a period when not all credit institutions were designated as public‐interest entities (PIEs) in Germany. The results show that a credit institution's business risk is associated with audit...
Persistent link: https://www.econbiz.de/10014253942
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Abschlußprüfung und Enforcement nach dem Bilanzkontrollgesetz : zwei Fallbeispiele
Lenz, Hansrudi - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 56 (2004) 3, pp. 219-238
Persistent link: https://www.econbiz.de/10002118500
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Bedürfnisstrukturen für Beratungs- und Prüfungsdienstleistungen deutscher Genossenschaften : Auswertung einer Umfrage unter Genossenschaften
Lenz, Hansrudi - In: Zeitschrift für das gesamte Genossenschaftswesen : ZfgG 59 (2009) 4, pp. 297-309
Persistent link: https://www.econbiz.de/10003926306
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Accounting scandals in Germany
Lenz, Hansrudi - In: Creative accounting, fraud and international accounting …, (pp. 185-210). 2011
Persistent link: https://www.econbiz.de/10009152375
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Betriebswirtschaftslehre und Interessenkonflikte : zum potentiellen Einfluss der Wirtschaft auf Forschung und Lehre
Lenz, Hansrudi - In: Internationales Management und die Grundlagen des …, (pp. 627-650). 2016
Persistent link: https://www.econbiz.de/10011503455
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Auditor choice by IPO firms in Germany: information or insurance signalling?
Lenz, Hansrudi; Ostrowski, Markus - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 300-320
This paper examines the auditor choices of all the IPOs of German firms between 1990 and 1999. The final sample consists of 306 firms. In the IPO context, audit quality can be used as a signal about firm value (information signalling). On the other hand, it can also be used by issuers and...
Persistent link: https://www.econbiz.de/10005553201
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Auditor choice by IPO firms in Germany: information or insurance signalling?
Lenz, Hansrudi; Ostrowski, Markus - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 300-320
This paper examines the auditor choices of all the IPOs of German firms between 1990 and 1999. The final sample consists of 306 firms. In the IPO context, audit quality can be used as a signal about firm value (information signalling). On the other hand, it can also be used by issuers and...
Persistent link: https://www.econbiz.de/10008538812
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Die Wahl des handelsrechtlichen Abschlußprüfers : eine theoretische und empirische Analyse
Lenz, Hansrudi - 1993
Persistent link: https://www.econbiz.de/10000942656
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Die Struktur des Marktes für Abschlußprüfungsmandate bei deutschen Aktiengesellschaften
Lenz, Hansrudi - In: WPg : Kompetenz schafft Vertrauen 49 (1996) 8, pp. 313-318
Persistent link: https://www.econbiz.de/10001292051