Die Qualit�tskontrolle ist in der Wirtschaftspr�fung ein aktuelles Thema. Mit der Option bzw. dem Zwang einer externen Qualit�tskontrolle und den entsprechenden Zertifizierungsm�glichkeiten besteht die M�glichkeit zur Differenzierung am Markt. Hierbei ist insbesondere...

The present study develops and tests based on the objectives of the dual-mediation-model an effectiveness model for free premiums. The proposed model is tested using different types of free premiums' characteristics (value, product-premium fit) as well as characteristics of consumers (smart-...

The identification and analysis of moderator relationships regularly confronts the empirical research with statistical and methodical challenges. Which misinterpretations and false conclusions result from different methodical procedures for the identification of moderator effects shall be...