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  6. Audit reforms and accruals quality
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Audit reforms and accruals quality

Projekt: Dissertationsprojekt

Projektbeteiligte

Beschreibung

Durch den Abschluss der EU-Reform zur Abschlussprüfung stehen mit der externen Rotation und der Begrenzung von Prüfungs- und Beratungsleistungen zentrale Regulierungsmaßnahmen zur Unabhängigkeit des Abschlussprüfers zur Diskussion.
Aus internationaler Sicht stellt die empirische Auditor Independence-Forschung seit vielen Jahren einen Forschungsschwerpunkt dar, die im Hinblick auf die ökonomische Vorteilhaftigkeit dieser Regulierungsmaßnahmen zu heterogenen Ergebnissen gelangt ist. Dies gilt auch für die Wirkung von Joint Audits, wenngleich sich der europäische Standardsetzer nicht für eine verbindliche Einrichtung entschieden hat.
Das Forschungsprojekt Audit reforms and accruals Quality untersucht auf der Basis von Prüfungs- und Nichtprüfungshonoraren deutscher nicht kapitalmarktorientierter Konzernunternehmen die Qualität der Abschlussprüfung.
StatusAbgeschlossen
Zeitraum01.10.14 → 30.09.22

Verknüpfte Aktivitäten

Presse/Medien

Verknüpfte Publikationen

Zuletzt angesehen

Aktivitäten

  1. Planar Multipole Resonance Probe: Comparison of a Functional Analytic Approach and Full 3D Electromagnetic Field Simulations
  2. Ambiguity machine. The art and politics of disorganizing urban space
  3. Cognitive predictors of accurate syntax/semantics mapping in the early stages of adult L2 learning
  4. Closing Session: Summary Notes
  5. From Music Scenes to Ecosystems? Concepts, Challenges and Current Developments within Scene Perspectives
  6. Frame-based Matrix Factorizations
  7. Tracking, Targeting, Predicting: Epistemological, Ontological and Biopolitical Dimensions of Techno-Security - 2013
  8. Beyond Gamification: From Problem-solving to Problem-making
  9. What we know about conceptual learning in open inquiry settings in science education
  10. Note-taking while Working on Mathematical Modelling Tasks
  11. Orientation workshop on "historical research projects using geographical data and GIS technology" - 2013
  12. A piezo servo hydraulic actuator for use in camless combustion engines and its control with MPC
  13. Individual difference predictors of L2 learning at the syntax/semantics interface
  14. Identification in closed loop
  15. Structured Prediction in Social Contexts
  16. Alterations of a visual and how they work for and at the boundaries of an interorganizational team: A multimodal exploration

Publikationen

  1. Control of a Three-Axis Robot with Super Twisting Sliding Mode Control
  2. Tree diversity increases forest temperature buffering via enhancing canopy density and structural diversity
  3. Reading and Calculating in Word Problem Solving
  4. Cognitive load and instructionally supported learning with provided and learner-generated visualizations
  5. Using heuristic worked examples to promote solving of reality‑based tasks in mathematics in lower secondary school
  6. A tutorial introduction to adaptive fractal analysis
  7. Mathematics in Robot Control for Theoretical and Applied Problems
  8. Human–learning–machines: introduction to a special section on how cybernetics and constructivism inspired new forms of learning
  9. XOperator - Interconnecting the semantic web and instant messaging networks
  10. Template-based Question Answering using Recursive Neural Networks
  11. Machine Learning and Knowledge Discovery in Databases
  12. Assembly Theory for Restoring Ecosystem Structure and Functioning
  13. Constructions and Reconstructions. The Architectural Image between Rendering and Photography
  14. Detection time analysis of propulsion system fault effects in a hexacopter
  15. A Co-Creative Approach for AI-Enhanced Instructional Design: Combining Generative Artificial Intelligence and Learning Analytics
  16. Is too much help an obstacle? Effects of interactivity and cognitive style on learning with dynamic versus non-dynamic visualizations with narrative explanations
  17. Soft Optimal Computing Methods to Identify Surface Roughness in Manufacturing Using a Monotonic Regressor
  18. Reality-Based Tasks with Complex-Situations
  19. Invariant subspaces for grasping internal forces and non-interacting force-motion control in robotic manipulation
  20. Using cross-recurrence quantification analysis to compute similarity measures for time series of unequal length with applications to sleep stage analysis
  21. Stepwise-based optimizing approaches for arrangements of loudspeaker in multi-zone sound field reproduction
  22. The role of spatial ability in learning from instructional animations - Evidence for an ability-as-compensator hypothesis
  23. Automated Invoice Processing: Machine Learning-Based Information Extraction for Long Tail Suppliers
  24. Mapping the intersection of planetary boundaries and environmentally extended input-output analysis: A systematic literature review
  25. Evaluating structural and compositional canopy characteristics to predict the light-demand signature of the forest understorey in mixed, semi-natural temperate forests
  26. lp-Norm Multiple Kernel Learning
  27. Changing Data Collection Methods Means Different Kind of Data
  28. A geometric approach for controlling an electromagnetic actuator with the help of a linear Model Predictive Control
  29. A Class of Simple Stochastic Online Bin Packing Algorithms
  30. Lagged Multidimensional Recurrence Quantification Analysis for Determining Leader–Follower Relationships Within Multidimensional Time Series
  31. Design optimization of spiral coils for textile applications by genetic algorithm
  32. Design of controllers applied to autonomous unmanned aerial vehicles using software in the loop