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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. Using a Longitudinal Mixed-Methods Approach in HESD Research: Reflections on Pitfalls and Added Value
  2. Closing Session: Summary Notes
  3. Cognitive predictors of accurate syntax/semantics mapping in the early stages of adult L2 learning
  4. 27st IEEE International Conference on Methods and Models in Automation an Robotics (MMAR)
  5. Towards a fully-automated adaptive e-learning environment: A predictive model for difficulty generating factors in gap-filling activities that target English tense-aspect-mood
  6. From Music Scenes to Ecosystems? Concepts, Challenges and Current Developments within Scene Perspectives
  7. Tracking, Targeting, Predicting: Epistemological, Ontological and Biopolitical Dimensions of Techno-Security - 2013
  8. Understanding Learning Processes For Developing Key Competencies In Sustainability Implication For Higher Education
  9. Frame-based Matrix Factorizations
  10. Explaining primary school teachers’ usage of digital learning data: A mixed method study
  11. What we know about conceptual learning in open inquiry settings in science education
  12. Note-taking while Working on Mathematical Modelling Tasks
  13. Beyond Gamification: From Problem-solving to Problem-making
  14. Orientation workshop on "historical research projects using geographical data and GIS technology" - 2013
  15. International Conference on Methods and Models in Automation an Robotics - MMAR 2016

Publikationen

  1. Reading and Calculating in Word Problem Solving
  2. On robustness properties in permanent magnet machine control by using decoupling controller
  3. Using heuristic worked examples to promote solving of reality‑based tasks in mathematics in lower secondary school
  4. Cognitive load and instructionally supported learning with provided and learner-generated visualizations
  5. A tutorial introduction to adaptive fractal analysis
  6. Situated multiplying in primary school
  7. Validation of an open source, remote web-based eye-tracking method (WebGazer) for research in early childhood
  8. Mathematics in Robot Control for Theoretical and Applied Problems
  9. Challenges and boundaries in implementing social return on investment
  10. XOperator - Interconnecting the semantic web and instant messaging networks
  11. Template-based Question Answering using Recursive Neural Networks
  12. Machine Learning and Knowledge Discovery in Databases
  13. Integrating the underlying structure of stochasticity into community ecology
  14. Dynamically changing sequencing rules with reinforcement learning in a job shop system with stochastic influences
  15. Parking space management through deep learning – an approach for automated, low-cost and scalable real-time detection of parking space occupancy
  16. Assembly Theory for Restoring Ecosystem Structure and Functioning
  17. Mathematical relation between extended connectivity and eigenvector coefficients.
  18. Latent structure perceptron with feature induction for unrestricted coreference resolution
  19. Globally asymptotic output feedback tracking of robot manipulators with actuator constraints
  20. Challenges in detecting proximal effects of existential threat on lie detection accuracy
  21. Constructions and Reconstructions. The Architectural Image between Rendering and Photography
  22. Should learners use their hands for learning? Results from an eye-tracking study
  23. Is too much help an obstacle? Effects of interactivity and cognitive style on learning with dynamic versus non-dynamic visualizations with narrative explanations
  24. Soft Optimal Computing Methods to Identify Surface Roughness in Manufacturing Using a Monotonic Regressor
  25. Lyapunov stability analysis to set up a PI controller for a mass flow system in case of a non-saturating input
  26. A sensor fault detection scheme as a functional safety feature for DC-DC converters
  27. Detection time analysis of propulsion system fault effects in a hexacopter
  28. Using cross-recurrence quantification analysis to compute similarity measures for time series of unequal length with applications to sleep stage analysis