Search Results - subject_exact:"Abschlussprüferrecht"

An analysis of the possible impact of mandatory audit firm rotation on the transformation and market concentration of the South African audit industry

Harber, Michael; Marx, Ben - In: Journal of economic and financial sciences : JEF 12 (2019) 1, pp. 1-14

Persistent link: https://ebtypo.dmz1.zbw/10012018960

Analyse der wesentlichen Änderungen des IDW QS 1 mit Blick auf die Qualitätssicherung in der Wirtschaftsprüferpraxis : das Potential von Audit Quality Indicators

Albrado, Christoph; Vollmar, Bernhard - 2019

Persistent link: https://ebtypo.dmz1.zbw/10012163070

Ökonomische Analysen ausgewählter Fragestellungen zu Finanzierung, Abschlussprüfung und Insolvenz

Frieden, Matthias Heinrich Edmund - 2018

Persistent link: https://ebtypo.dmz1.zbw/10012016393

Wirtschaftliches Prüfungswesen : sämtliche Prozessschritte der Abschlussprüfung, integrierende Darstellung von Berufsrecht und Berufspraxis, Kommentierung der handelsrechtlichen Ja...

Graumann, Mathias - 2020 - 6., überarbeitete Auflage

Persistent link: https://ebtypo.dmz1.zbw/10012178476

Investors’ perceptions of non-audit services and their type in Germany : the financial crisis as a turning point

Eilifsen, Aasmund; Quick, Reiner; Schmidt, Florian; … - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011975784

The effects of clients' characteristics on auditor independence : a perceptual study

In: International journal of economics and financial issues … 7 (2017) 2, pp. 408-414

Persistent link: https://ebtypo.dmz1.zbw/10011789287

The impact of European audit legislation on audit fees, audit quality, and the audit market : empirical investigations in the German setting

Baumann, Matthias Frank - 2019

Persistent link: https://ebtypo.dmz1.zbw/10012133907

Die Folgen der EU-Abschlussprüfungsreform für den Aufsichtsrat und den Prüfungsausschuss: Eine handlungsorientierte kommentierte Darstellung der neuen Rechtslage

Prangenberg, Arno - 2016

Der vorliegende Report gibt einen Überblick über die zentralen Änderung, die sich für die gesetzliche Abschlussprüfung und die Arbeit im Aufsichtsrat und Prüfungsausschuss aus den jüngsten Reformgesetzen AReG (Abschlussprüfungsreformgesetz) und APAReG...

Persistent link: https://ebtypo.dmz1.zbw/10011796861

Essays on auditing and financial reporting regulation

Wühst, Eva Maria - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011567733

Die Folgen der EU-Abschlussprüfungsreform für den Aufsichtsrat und den Prüfungsausschuss : eine handlungsorientierte kommentierte Darstellung der neuen Rechtslage

Prangenberg, Arno - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011568029

This is not America : the impact of the new EU audit regulation in Slovenia

Duhovnik, Metka - In: Economic and business review : EBR 18 (2016) 2, pp. 227-246

Persistent link: https://ebtypo.dmz1.zbw/10011609430

Ökonomische Analyse ausgewählter Reformen der Rechnungslegung und Wirtschaftsprüfung

Muraz, Michelle - 2016

Joint audits, Verteilung der Prüfungshandlungen, Prüfungsqualität, Prüfungskosten, cosmetic earnings management (CEM), ökonomische Regulierung, interne Qualitätskontrolle, Wirtschaftsprüfungsgesellschaft als Partnerschaft, Kosten- und Honorarverteilungsregelung, Bilanzpolitik,...

Persistent link: https://ebtypo.dmz1.zbw/10011657581

Reformvorschläge des PCAOB zur Veröffentlichung des Prüfungspartners und anderer Beteiligter sowie zur Zusammenarbeit mit Spezialisten

Wühst, Eva Maria; Reule, Florian - In: Essays on auditing and financial reporting regulation, (pp. 59-90). 2016

Persistent link: https://ebtypo.dmz1.zbw/10011658308

Einflussfaktoren auf den Wechsel des Abschlussprüfers : eine empirische Analyse bei kapitalmarktorientierten Unternehmen

Braun, Steffen - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011546788

Rewizja finansowa

Pfaff, Józef - Uniwersytet Ekonomiczny w Katowicach - 2018 - Wydanie 3 zmienione i zaktualizowane

Persistent link: https://ebtypo.dmz1.zbw/10011833878

Can clients of economically dependent auditors benefit from voluntary audit firm rotation? : an experiment with lenders

Booker, K. - In: Research in accounting regulation 30 (2018) 1, pp. 63-67

Persistent link: https://ebtypo.dmz1.zbw/10011916362

The influence of auditors' commitment to independence enforcement and firms' ethical culture on auditors' professional values and behaviour

Barrainkua, Itsaso; Espinosa-Pike, Marcela - In: Research on professional responsibility and ethics in … 21 (2018), pp. 17-52

Persistent link: https://ebtypo.dmz1.zbw/10011880399

Disclosure checklists and auditors' judgements of aggressive accounting

Rinsum, Marcel van; Maas, Victor S.; Stolker, David - In: European accounting review 27 (2018) 2, pp. 383-399

Persistent link: https://ebtypo.dmz1.zbw/10011883372

Further evidence on the effect of regulation on the exit of small auditors from the audit market and resulting audit quality

Fargher, Neil L.; Jiang, Alicia; Yu, Yangxin - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 95-115

Persistent link: https://ebtypo.dmz1.zbw/10011975653

Responsiveness of auditors to the audit risk standards : unique evidence from Big 4 audit firms

Niemi, Lasse; Knechel, W. Robert; Ojala, Hannu; Collis, Jill - In: Accounting in Europe 15 (2018) 1, pp. 33-54

Persistent link: https://ebtypo.dmz1.zbw/10011997657

A public interest view of auditor independence : moving toward auditor reliability when considering and promoting audit quality

DeZoort, F. Todd; Taylor, Mark H. - In: Accounting and the public interest 15 (2015) 1, pp. 53-63

Persistent link: https://ebtypo.dmz1.zbw/10011567921

Auditing the auditors : Has the establishment of the audit oversight board affected audit quality?

Hashanah Ismail; Ung Chui Theng - In: International journal of economics and financial issues … 5 (2015) 1, pp. 360-365

Persistent link: https://ebtypo.dmz1.zbw/10011691159

Three essays on audit regulation, audit market structure, and the quality of financial statements

Heß, Benjamin - 2014

Persistent link: https://ebtypo.dmz1.zbw/10010408569

IDW-Praxishandbuch zur Qualitätssicherung ... : mit Arbeitshilfen zur internen Qualitätssicherung und zum risikoorientierten Prüfungsvorgehen bei der Prüfung kleiner und mittelgroß...

Institut der Wirtschaftsprüfer in Deutschland; … - Düsseldorf : IDW-Verl. - 2006 - 2008; 2009/10(2009)-2017/2018 ; damit Erscheinen …

Persistent link: https://ebtypo.dmz1.zbw/10003356238

IDW-Praxishandbuch zur Qualitätssicherung : mit Arbeitshilfen zur internen Qualitätssicherung und zum risikoorientierten Prüfungsvorgehen bei der Prüfung kleinerer und mittlerer Un...

Institut der Wirtschaftsprüfer in Deutschland / … - Düsseldorf : IDW-Verl. - 2006 - 2008; 2009/10(2009)-2017/2018 ; damit Erscheinen …

Persistent link: https://ebtypo.dmz1.zbw/10003356239

Wirtschaftliches Prüfungswesen : sämtliche Prozessschritte der Abschlussprüfung, integrierende Darstellung von Berufsrecht und Berufspraxis, Kommentierung der handelsrechtlichen Ja...

Graumann, Mathias - 2017 - 5., vollständig überarbeitete Auflage

"I. Beruf und Berufsrecht des WirtschaftsprÃ¼fers" -- "II. Grundlagen der AbschlussprÃ¼fung nach HGB" -- "III. PrÃ¼fungsstrategie und PrÃ¼fungsplanung" -- "IV. PrÃ¼fung der BuchfÃ¼hrung und der Inventur" -- "V. PrÃ¼fung des Jahresabschlusses" -- "VI. Nicht-jahresabschlussbezogene...

Persistent link: https://ebtypo.dmz1.zbw/10011837999

Die Abschlussprüferreform - ausgewählte Aspekte

Köhler, Annette G. - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011637224

Partner-scale economies, service bundling, and auditor independence in the Australian self-managed superannuation (pension) fund industry

Arnold, Bruce; Bateman, Hazel; Ferguson, Andrew; … - In: Auditing : a journal of practice & theory 36 (2017) 2, pp. 161-180

Persistent link: https://ebtypo.dmz1.zbw/10011702208

Legal liability, government intervention, and auditor behavior : evidence from structural reform of audit firms in China

He, Ku; Pan, Xiaofei; Tian, Gary Gang - In: European accounting review 26 (2017) 1, pp. 61-95

Persistent link: https://ebtypo.dmz1.zbw/10011703337

Beware of the watchdog : rethinking the normative justification of gatekeeper liability

Alzola, Miguel - In: Journal of business ethics : JOBE 140 (2017) 4, pp. 705-721

Persistent link: https://ebtypo.dmz1.zbw/10011660200

Net losses and the relationship between auditor independence and client importance : evidence from a cubist regression-tree model

Lin, Yu-Cheng; Lu, Yu-Hsin; Lin, Fang-Chi; Lu, Yi-Chen - In: Journal of emerging technologies in Accounting 14 (2017) 1, pp. 13-25

Persistent link: https://ebtypo.dmz1.zbw/10011846614

The impact of revolving door practice and policy on nonprofessional investors' perceptions of auditor independence

Wilson, Reginald - In: Accounting and business research : a research quarterly … 47 (2017) 7, pp. 752-779

Persistent link: https://ebtypo.dmz1.zbw/10011852501

Non-audit services in Sudan : provision crave or regulation spurn?

Obeid, Amna; Obeid, Obeid Ahmed; Sundarasen, Sheela Devi D. - In: International journal of applied business and economic … 15 (2017) 2, pp. 81-94

Persistent link: https://ebtypo.dmz1.zbw/10011877899

The factors influencing auditor independence : the perceptions of auditors in Bahrain

Albaqali, Qasim; Kukreja, Gagan - In: Corporate ownership & control : international … 14 (2016/17) 2, pp. 369-382

Persistent link: https://ebtypo.dmz1.zbw/10011781213

Informationsintermediäre des Kapitalmarkts : private Marktzugangskontrolle durch Abschlussprüfung, Bonitätsrating und Finanzanalyse

Leyens, Patrick C. - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011491179

Prompting the benefit of the doubt : the joint effect of auditor-client social bonds and measurement uncertainty on audit adjustments

Kachelmeier, Steven J.; Van Landuyt, Ben W. - In: Journal of accounting research 55 (2017) 4, pp. 963-994

Persistent link: https://ebtypo.dmz1.zbw/10011734580

The effect of ambiguity in an auditing standard on auditor independence : vidence from nonaudit fees and SOX 404 opinions

Li, Chan; Raman, Krishnamurthy K.; Sun, Lili; Wu, Da - In: Journal of contemporary accounting & economics 13 (2017) 1, pp. 37-51

Persistent link: https://ebtypo.dmz1.zbw/10011737090

Wirtschaftliches Prüfungswesen : sämtliche Prozessschritte der Abschlussprüfung, integrierende Darstellung von Berufsrecht und Berufspraxis, Kommentierungen der handelsrechtlichen...

Graumann, Mathias - 2017 - 5., vollständig überarbeitete Auflage

Persistent link: https://ebtypo.dmz1.zbw/10011744833

Geographic distance and municipal internal control reporting

López, Dennis M.; Rich, Kevin T. - In: Advances in accounting : a research annual 36 (2017), pp. 40-49

Persistent link: https://ebtypo.dmz1.zbw/10011713505

Factors influencing auditor independence among listed companies in Nigeria : Generalized Method of Moments (GMM) approach

Salawu, Mary Kehinde - In: International journal of economics and finance 9 (2017) 8, pp. 191-203

Persistent link: https://ebtypo.dmz1.zbw/10011714759

The joint effects of multiple legal system characteristics on auditing standards and auditor behavior

Simunic, Dan A.; Ye, Minlei; Zhang, Ping - In: Contemporary accounting research : a journal of the … 34 (2017) 1, pp. 7-38

Persistent link: https://ebtypo.dmz1.zbw/10011773330

Client pressure and auditor independence : evidence from the "Great Recession" of 2007-2009

Ettredge, Michael L.; Fuerherm, Elizabeth Emeigh; Guo, Feng - In: Journal of accounting and public policy 36 (2017) 4, pp. 262-283

Persistent link: https://ebtypo.dmz1.zbw/10011774023

Audit regulation in an international setting: Testing the impact of religion, culture, market factors, and legal code on national regulatory efforts

Kleinman, Gary; Lin, Beixin - In: International journal of disclosure and governance 14 (2017) 1, pp. 62-94

Persistent link: https://ebtypo.dmz1.zbw/10012014817

The role of auditors in the context of Nigerian environment

Osemeke, Nobert; Osemeke, Louis - In: International journal of disclosure and governance 14 (2017) 4, pp. 299-317

Persistent link: https://ebtypo.dmz1.zbw/10012014874

Audit quality and the value relevance of fair values

Siekkinen, Jimi - In: International journal of accounting, auditing and … 13 (2017) 3, pp. 227-253

Persistent link: https://ebtypo.dmz1.zbw/10011818801

Voluntary interim auditor reviews and the enforcement system in Germany

Höhn, Balthasar - 2013

Persistent link: https://ebtypo.dmz1.zbw/10010410477

Audit services, non-audit services, and audit firm tenure : three perspectives on audit quality

Krauß, Patrick - 2013

Persistent link: https://ebtypo.dmz1.zbw/10010259056

Auditor independence in New Zealand : further evidence on the role of non-audit services

Wang, Si Wen Stacey; Hay, David - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 235-262

Non-audit services provided by auditors to their audit clients continue to be a controversial issue around the world. While research evidence has not usually shown that auditors lose their independence when providing non-audit services, the risk that they could do so is still a concern to...

Persistent link: https://ebtypo.dmz1.zbw/10010338872

Audit tenure and audit Qualifications in a low litigation risk setting : an analysis of the Spanish market

García Blandón, Josep; Argilés Bosch, Josep Ma. - In: Estudios de economía 40 (2013) 2, pp. 133-156

The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main threat to preserve auditor independence, and therefore regulators have established...

Persistent link: https://ebtypo.dmz1.zbw/10010225438

Accounting PAC contributions and committee speech during the 107th US Congress

Thornburg, Steven W. - In: Accounting and the public interest 13 (2013) 1, pp. 172-190

Persistent link: https://ebtypo.dmz1.zbw/10010238626