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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. Institutionalizing transdisciplinary learning on different levels
  2. Lagrangian aspects of turbulent superstructures: numerical analysis of long-term dynamics and transport properties
  3. Swarming. Science Fact and Science Fiction of Distributed Intelligence
  4. The Value Knowledge Grid - a new way of diagnosing the Culturally Non-Copyables: Building Blocks for Diagnostics
  5. 27st IEEE International Conference on Methods and Models in Automation an Robotics (MMAR)
  6. Closing Session: Summary Notes
  7. Study of digital morphing tools in the architectural design process
  8. Artificial Intelligence, Human Expertise: the Case of Provenance Linked Open Data
  9. University of Basel
  10. Working in Research-Practice-Partnerships: Empirical Findings on Motivation, Co-Construction and Learning Effects
  11. Modeling Self-Organization (3rd International Conference of the ESHS)
  12. 2nd International Conference on Advances in Data-driven Computing and Intelligent Systems (ADCIS 2023)
  13. European University Institute
  14. Mutual Learning and Knowledge Integration in Transdisciplinary Development Teams: Empirical Findings about a Collaborative Format in Teacher Education
  15. Teams are changing! Going into the wild to expand theory on dynamics in modern teamwork settings
  16. Configurating the Creation of the New: Spaces of Organising and Entrepreneuring
  17. Math Trails with an Inclusive Perspective on Students Experiences
  18. Denoising and Harmonic Detection Using Libraries of Nonorthogonal Trigonometric Bases
  19. Current Developments in Environmental Management Accounting: Towards a Comprehensive Framework for Environmental Management Accounting
  20. Minerva: A Review of Science, Learning and Policy (Fachzeitschrift)
  21. Kunstuniversität Linz
  22. Histories of Media Art (Networking) in Deep Europe in the 1990s
  23. Launching and recent developments
  24. Hypertext. Oder die Befreiung des Geistes durch die Maschine

Publikationen

  1. Sliding Mode Control of an Inductive Power Transmission System with Maximum Efficiency
  2. Kit based motion generator for a soft walking robot
  3. Leitbildimplementierung in Organisationen
  4. A Class of Simple Stochastic Online Bin Packing Algorithms
  5. Analysis of a phase‐field finite element implementation for precipitation
  6. General management principles and a checklist of strategies to guide forest biodiversity conservation
  7. Does an individualized learning design improve university student online learning? A randomized field experiment
  8. Self-perceived quality of life predicts mortality risk better than a multi-biomarker panel, but the combination of both does best
  9. Deterministic Pod Repositioning in Robotic Mobile Fulfillment Systems
  10. Collaborative design prototyping in transdisciplinary research
  11. Water quantity and quality dynamics of the THC - Tuyamuyun hydroengineering complex - and implications for reservoir operation
  12. John Howard Yoder
  13. Who can nudge for sustainable development? How nudge source renders dynamic norms (in-)effective in eliciting sustainable behavior
  14. Conditions of One-Way and Two-Way Approaches in Strategic Start-Up Communication
  15. Obtaining Object Information from Stereo Vision System for Autonomous Vehicles
  16. Chip extrusion with integrated equal channel angular pressing
  17. Extending and refining the dialectic perspective on innovation: There is nothing as practical as a good theory; nothing as theoretical as a good practice
  18. A Graphic Language for Business Application Systems to Improve Communication Concerning Requirements Specification with the User
  19. Elemental analysis using electron beam‐induced K X‐rays
  20. The use of knowledge in inter-organisational knowledge-networks
  21. Race and/as Technology; or, How to do Things to Race
  22. The Balanced Scorecard and different Business Models in the textile industry
  23. “You’re Not Allowed to Give Us the Solution, but Can You Guide Us towards It?”