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  • Search: subject_exact:"Abschlussprüferrecht"
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Year of publication
Subject
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Abschlussprüferrecht 785 Audit regulation 784 Wirtschaftsprüfung 647 Financial audit 644 Dienstleistungsqualität 235 Service quality 235 Jahresabschlussprüfung 141 Financial statement audit 140 Deutschland 121 Germany 120 Honorar 98 Fee (Remuneration) 96 Corporate Governance 92 Corporate governance 92 Regulation 87 Regulierung 87 Internal control 83 Internes Kontrollsystem 83 USA 70 United States 70 auditor independence 69 Auditor independence 54 Großbritannien 51 United Kingdom 51 EU countries 50 EU-Staaten 50 Bilanzpolitik 45 Accounting policy 44 audit quality 42 Audit quality 41 Quality management 38 Qualitätsmanagement 38 Rechnungswesen 37 China 35 Haftung 35 Liability 34 Accounting 33 Theorie 28 Theory 28 Bilanzrecht 23
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Online availability
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Undetermined 199 Free 170 CC license 11
Type of publication
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Article 549 Book / Working Paper 232 Journal 4
Subcategories
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Article in journal 474 Book section 52 Working paper 16 Textbook 9 Proceedings 5 Glossary included 2 Government document 2 Guidebook 2 Handbook 2 Law 2 Literature review 2
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Language
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English 616 German 167 Swedish 3 Polish 2 French 1 Italian 1
Author
All
Quick, Reiner 17 Leuz, Christian 9 Bloomfield, Matthew J. 8 Brüggemann, Ulf 8 Graumann, Mathias 7 Knechel, W. Robert 7 Palmon, Dan 7 Zhang, Ping 7 Bigus, Jochen 6 García Blandón, Josep 6 Harber, Michael 6 Anandarajan, Asokan 5 Church, Bryan K. 5 Griffin, Paul A. 5 Gul, Ferdinand A. 5 Kleinman, Gary 5 Köhler, Annette G. 5 Lamoreaux, Phillip T. 5 McGee, Robert W. 5 Palmrose, Zoe-Vonna 5 Porter, Brenda Ann 5 Pott, Christiane 5 Preobragenskaya, Galina G. 5 Sunder, Shyam 5 Velte, Patrick 5 Baetge, Jörg 4 Chi, Wuchun 4 Christensen, Hans B. 4 Christensen, Hans Bonde 4 Fuchita, Yasuyuki 4 Fölsing, Philipp 4 Gaa, James C. 4 Geiger, Marshall A. 4 Gendron, Yves 4 Hatherly, David 4 Hossain, Sarowar 4 Hönsch, Henning 4 Immordino, Giovanni 4 Jamal, Karim 4 Lanfermann, Georg 4
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Institution
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National Bureau of Economic Research 3 Gottfried Wilhelm Leibniz Universität Hannover 2 Institut der Wirtschaftsprüfer in Deutschland 2 Institut der Wirtschaftsprüfer in Deutschland / Arbeitskreis Arbeitshilfen zur Qualitätssicherung 2 NWB Verlag 2 Uniwersytet Ekonomiczny w Katowicach 2 Verlag Dr. Kovač 2 Institut für Interne Revision Österreich - IIA Austria 1 Mohr Siebeck GmbH & Co. KG 1 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 1 Nomos Verlagsgesellschaft 1 Nomura-Shihon-Shijō-Kenkyūsho <Tokio> 1 Schweden / Finansdepartementet 1 USA / Subcommittee on Securities 1 Universität Regensburg / Wirtschaftswissenschaftliche Fakultät 1 Wirtschaftsprüferkammer 1 World Bank 1
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Published in...
All
International journal of auditing : IJA 25 WPg : Kompetenz schafft Vertrauen 21 Auditing : a journal of practice & theory 20 Independent accounts : the possibilities for auditor independence in the age of financial scandal 16 Journal of accounting and public policy 12 European accounting review 11 Managerial auditing journal 11 Advances in accounting : a research annual 10 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 10 Accounting horizons : a quarterly publication of the American Accounting Association 9 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 9 Journal of international accounting auditing & taxation 9 Research in accounting regulation 9 The accounting review : a publication of the American Accounting Association 9 Betriebs-Berater : BB 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 7 Der Betrieb 7 Journal of business economics : JBE 7 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 6 Journal of accounting research 6 The journal of applied business research 6 Accounting in Europe 5 Accounting, auditing & accountability journal 5 Research on professional responsibility and ethics in accounting 5 The European accounting review 5 Wirtschaftsprüfer-Jahrbuch 5 Abacus : a journal of accounting, finance and business studies 4 Accounting and business research 4 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 4 Financial gatekeepers : can they protect investors? 4 International journal of critical accounting : IJCA 4 International journal of economics and accounting : IJEA 4 Issues in accounting education 4 Journal of accounting, auditing & finance : JAAF 4 Journal of contemporary accounting & economics 4 NWB Studium / Betriebswirtschaft 4 Rechnungslegung und Wirtschaftsprüfung : Festschrift zum 70. Geburtstag von Jörg Baetge 4 SpringerLink / Bücher 4 Zeitschrift für vergleichende Rechtswissenschaft : Archiv für internationales Wirtschaftsrecht 4 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 3
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Source
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ECONIS (ZBW) 784 EconStor 1
Showing 1 - 50 of 740
 
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Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"
Jedidi, Imen; Humphrey, Christopher - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337376
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Mythmaking in audit regulation : the Canadian initiative on "enhancing audit quality"
Dermarkar, Simon; Samsonova-Taddei, Anna; Gendron, Yves - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015553072
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Empirical evidence of the effect of mandatory audit firm rotation on market concentration in South Africa
McGregor, Dale J.; Malambe, Lindela X. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015589665
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Are non-audit services economically beneficial to audit clients?
Geiger, Marshall A.; Paik, Daniel Gyung; Kim, Taewoo; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481660
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The modern history and the changing nature of audit regulation : the case of Sweden
Seger, Karin; Frostenson, Magnus; Helin, Sven - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481664
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Timeliness in financial reporting in emerging markets : investigating the effect of joint audits
Almarzouq, Mohammad Nasser; Alazemi, Souod; Alrefai, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015402931
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Measures for enhancing auditor independence : perceptions of spanish non-professional investors and auditors
Quick, Reiner; Sánchez Toledano, Daniel; Sánchez … - 2024
Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which requires that appropriate audit quality be provided and auditors are factually independent and perceived as such. So far, regulators and researchers have focused on a few measures for improving...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015055570
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Administrative audit regulation and the quality of accounting information : evidence from China securities regulatory commission's random inspection system
Chen, Hui; Zhuang, Wanting; Wang, Zijia; Zhou, Anzhe - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015062800
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Auditors' incentives and audit quality : non-audit services versus contingent audit fees
Mahieux, Lucas - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014583969
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A structured literature review of empirical research on mandatory auditor rotation
Florio, Cristina - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065817
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Auditor-provided non-audit services and perceived audit quality : evidence from the cost of equity and debt capital
Friedrich, Christian; Quick, Reiner; Schmidt, Florian - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532551
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Effects of the 2014 European reform on audit activity, the audit outcome and the audit market : the auditors' view
Castillo-Merino, David; García Blandón, Josep; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015427279
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The impact of non-audit services on auditor independence in European banks
Löw, Edgar; Nguyen, Thi Thu Thao - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627708
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Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?
Douthit, Jeremy D.; Kachelmeier, Steven J.; Van … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014558662
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Implementing mandatory audit firm rotation : effects on audit and non-audit fees
Basioudis, Ilias G.; Cuellar-Fernández, Beatriz; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396179
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Incumbent auditor independence and predecessor auditor tenure
Burnett, Brian M.; Martin, Gregory W.; Reppenhagen, David A. - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597290
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Do auditors tolerate management's attempt to meet earnings targets? : Evidence from executive stock option plans in China
Cao, Yuanyuan; Chen, Songsheng; Guo, Jun; Li, Wenying; … - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667222
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Non-audit services and auditor independence
Sharma, Divesh S.; Singh, Madhukar K. - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016092023
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Non Audit Services and Auditor Independence
Sharma, Divesh - 2014
Book / Working Paper
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Do Auditor-Provided Tax Services Impair Auditor Independence or Generate Knowledge Spillover? Evidence from the Tax Cuts and Jobs Act of 2017
Ren, Bo - 2023
Regulators increasingly express concerns over auditor-provided tax services (APTS) because those services could impair auditor independence. To date, research on the impact of APTS on auditor independence has yielded mixed results, potentially due to endogeneity issues, providing no clear...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014356213
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Public sector performance auditing in a political hegemony : a case study of Indonesia
Sumiyana; Hendrian; Jayasinghe, Kelum; Wijethilaka, Chaminda - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014432310
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Emotional intelligence as a key driver of the formation of professional scepticism in auditors
Cilliers, Sonja - 2023
Purpose: Litigation against auditors has augmented as the number of corporate failures increased over the past decades. A failure to exercise professional scepticism has been cited as one of the main contributing factors to audit failure. This research establishes a link between professional...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014520881
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Client importance and audit quality at the individual audit partner, office, and firm levels
Hossain, Sarowar; Coulton, Jeff; Wang, Jenny Jing - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014307486
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Essays on audit quality
Kovarik, Qing - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014266164
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The investors' prospects on mandatory auditor rotation : evidence from Euronext Lisbon
Montenegro, Tânia Menezes; Meira, Pedro; Silva, Sónia - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015125095
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Internal auditor independence as a situated practice : four archetypes
Alander, Gunilla Eklöv - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014474393
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Do industry specialist audit firms influence real earnings management? : the role of auditor independence
Al-Qadasi, Adel Ali; Baatwah, Saeed Rabea; Ghaleb, … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015395829
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Audit committee tenure, financial reporting quality, and auditor independence
Kohlbeck, Mark; Wang, Lin - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015207212
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Why regulate auditing? : externalities and the limits of regulation
Francis, Jere R. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458388
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12. The economics of auditing in China
Lin, Yupeng; Shi, Rui; Shi, Rui; Zuo, Luo - 2025
This chapter offers an overview of auditing practices in China from the perspective of New Institutional Economics. We follow Douglass North's institutional/cognitive approach to understand auditing as an institution, and our discussion proceeds in four steps. First, we explore the economic and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015600415
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Auditor fees and connected transactions
Xu, Wenjian; Zhang, Pan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015588208
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Chapter 24. The Moderating Influence of Corporate Governance and Auditor Capabilities on the Relationship Between Auditor Independence and Internal Audit Efficiency: A Literature Review
Al Amr, Amal Tayseer; Jaradat, Zaid - 2025
The auditor independence indicates a condition in which all potential risks to impartiality are effectively controlled. This study aims to explore the moderating influence of corporate governance and auditor capabilities on the relationship between auditor independence and internal audit...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015645323
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Fraud, people and the "jammy pants audit" : implications for auditing regulators and firms
Hermanson, Dana R. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015481648
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The "Conventional wisdom" of auditing : can the traditions of auditing rise to new challenges?
Knechel, W. Robert - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015533293
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The spillover effect of dismissals on audit partners' current engagement fees and quality
Amin, Keval; Felix, Robert; Hoang, Kris - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665698
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Can prohibitions of non-audit services and an expanded auditor liability improve audit quality?
Quick, Reiner - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013162994
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Auditors' independence, audit tenureship, firm characteristics and audit quality : evidence from Nigeria
Odin, Ruth; Oziegbe, David Jerry - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013503753
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Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?
Faccia, Alessio; Pandey, Vishal; Banga, Charu - 2022
Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and improvements in the regulatory framework...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013266335
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Audit features in auditor's independence in the deposit money banks in Nigeria
Oshodin, Ernest; Akhor, Sadiq Oshoke; Shehu Aliyu, Nuraddeen - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014370737
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Distributed Ledgers and Secure Multi-Party Computation for Financial Reporting and Auditing
Cao, Sean Shun; Cong, Lin William; Yang, Baozhong - 2024
To understand the disruption and implications of distributed ledger technologies for financial reporting and auditing, we analyze firm misreporting, auditor monitoring and competition, and regulatory policy in a unified model. A federated blockchain for financial reporting and auditing can...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056089
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The mandatory audit partner rotation policy and cost of debt
Qin, Yaohua; Xiao, He - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056822
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Do auditors favor clients with government favoritism?
Xuan, Yang; Yin, Xingqiang; Zhang, Joseph H. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015057020
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Clients' strategic change and auditor behavior : evidence from audit adjustments and audit fees
Wu, Bin; Li, Anqi; Zhang, Wen - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015060920
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Digital transformation and corporate audit risk : mediating effects of auditor behavior
Zhang, Lu; Sophee Sulong Bin Balia - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015061703
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The effect of pure audit firms, nonprovision of nonaudit services to audit clients, and a statutory fee schedule on audit quality perceptions
Pappert, Nicolas; Quick, Reiner - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014631969
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Mandatory audit partner rotation and stock price crash risk : causal evidence from a natural experiment
Fan, Yunqi; Hu, Guanglei; Chen, Xiaoxue - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015107922
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Does opinion shopping impair auditor independence? : evidence from tax avoidance
Chung, Heesun; Lee, Eugenia Y. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015077557
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Are out-of-period adjustments a type of stealth restatement? : an examination of nonaudit services and out-of-period adjustments
Crews, Cori; Abernathy, John; Carmenate, Jimmy; Sharma, … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014483093
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Family firms, client importance, and auditor reporting behavior : evidence from China
Rahman, Md Jahidur; Zhu, Hongtao; Jiang, Xinyi - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014514092
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It's a matter of style : the role of audit firms and audit partners in key audit matter reporting
Rousseau, Linette M.; Zehms, Karla M. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014518432
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Costs and benefits of mandatory audit firm rotation : initial engagement experience of audit committee chairs and engagement partners
Harber, Michael; Duboisée de Ricquebourg, Alan; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015050603
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