Narrow search
Showing 1 - 9 of 9
Cover Image
Eine ökonomische Analyse von comfort letters
Köhler, Annette G. - In: Die Betriebswirtschaft : DBW 63 (2003) 1, pp. 77-91
Persistent link: https://www.econbiz.de/10001732489
Cover Image
Bilanzielle Auswirkung von Preisstrategien am Beispiel von Handy-Subventionen
Marten, Kai-Uwe; Köhler, Annette G.; Schlereth, Dieter - In: Der Betrieb 56 (2003) 51/52, pp. 2713-2718
Persistent link: https://www.econbiz.de/10001855072
Cover Image
Die Bedeutung von Comfort Letters im Zusammenhang mit Emissionen : Darstellung der Rechtsgrundlagen
Köhler, Annette G.; Weiser, M. Felix - In: Der Betrieb 56 (2003) 11, pp. 565-570
Persistent link: https://www.econbiz.de/10001739693
Cover Image
The effects of key audit matters on the auditor's report's communicative value : experimental evidence from investment professionals and non-professional investors
Köhler, Annette G.; Ratzinger-Sakel, Nicole V. S.; … - In: Accounting in Europe 17 (2020) 2, pp. 105-128
Persistent link: https://www.econbiz.de/10012256401
Cover Image
The new European audit regulation area : discussion of new rules and ideas for future research
Köhler, Annette G.; Quick, Reiner; Willekens, Marleen - In: International journal of auditing : IJA 20 (2016) 3, pp. 211-214
Persistent link: https://www.econbiz.de/10011618184
Cover Image
The internal audit dilemma : the impact of executive directors versus audit committees on internal auditing work
Eulerich, Marc; Hensler, Jörg; Köhler, Annette G. - In: Managerial auditing journal 32 (2017) 9, pp. 854-878
Persistent link: https://www.econbiz.de/10011799038
Cover Image
The influence of blockholders on agency costs and firm value : an empirical examination of blockholder characteristics and interrelationships for German listed firms
Urban, Markus P. - 2015
Markus P. Urban investigates the influence of large shareholders (the so-called blockholders) on agency costs and firm value, thereby accounting for blockholder characteristics and blockholder interrelationships. The work provides a profound theoretical and empirical analysis on the nature and...
Persistent link: https://www.econbiz.de/10013373439
Cover Image
The internal audit dilemma – the impact of executive directors versus audit committees on internal auditing work
Eulerich, Marc; Henseler, Jörg; Köhler, Annette G. - In: Managerial Auditing Journal 32 (2017) 9, pp. 854-878
Purpose The purpose of this study is to analyze how internal audit function (IAF) activities differ, depending on the impact of executive boards (EBs) and audit committees (ACs). Design/methodology/approach This study is based on data collected from the Common Body of Knowledge (CBOK) study...
Persistent link: https://www.econbiz.de/10014930151