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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. Alterations of a visual and how they work for and at the boundaries of an interorganizational team: A multimodal exploration
  2. Managing the present generations’ conflicts on the backs of future generations: How current generation’s negotiators create and claim value for themselves and future others
  3. Learning Processes in a Video-based Learning Environment: What do teachers think and feel when they observe their own teaching or that of others?
  4. Thinking of Time - A Resource which Should be Allocated Equally
  5. Emerging Visions of Seamless Travel: (En)Countering Camouflaged Sovereignty at the Frictionless Border
  6. Enacting clan crime through the production of statistical security knowledge
  7. Sustainability Transformation: Building Resilience in Sustainability Reporting for a Net-Zero Future
  8. Do mindsets make a difference? Professionalizing teachers for inclusive language learning environments
  9. Dissertation "Contested Constitutions: Constitutional Design, Conflict and Change in Post-Communist East Central Europe"
  10. (Re)Constructing a Sociology Of the Arts In the 21th Century: Problems and Perspectives - Inserting "Space" In The Sociology Of The Arts
  11. Shifting Regimes of Proof: On the Contested Politics of Identification in Border and Migration Management
  12. Simulation Project 2.0: Electing the U.S. President in a Web-Based EFL Scenario. Task, Processes Outcomes
  13. The 6th International CSR Communication Conference - 2022
  14. Provenance: Can You Bank on It?
  15. Don't ask don't tell - impact after nuclear accidents on provisioning ecosystem services
  16. Basiskolleg Sozialkritik - 2018/19
  17. Educational success despite difficult circumstances. Profiles of resilient students

Publikationen

  1. Overcoming Multi-legacy Application Challenges through Building Dynamic Capabilities for Low-Code Adoption
  2. Metrics for Experimentation Programs: Categories, Benefits and Challenges
  3. The explanatory power of Carnegie Classification in predicting engagement indicators
  4. The erosion of relational values resulting from landscape simplification
  5. Peter Hay, Advanced Introduction to Private International Law and Procedure
  6. Locus of control
  7. Arc spraying of WCFeCSiMn cored wires.
  8. Process limits of extrusion of multimaterial components
  9. Comparison of different machine control modes during friction extrusion of AA2024
  10. Simulation of stresses during casting of binary magnesium-aluminum alloys
  11. Why Emergency? Reflections on the Practice and Rhetoric of Exceptionalism
  12. Die Schreibwerkstatt Mehrsprachigkeit
  13. Gas-Kampf oder Gas-Krampf
  14. Tschick
  15. Strategy execution in higher education
  16. The theory of human development
  17. The causal effects of exports on firm size and labor productivity
  18. Efficacy of a Web-Based Stress Management Intervention for Beginning Teachers on Reducing Stress and Mechanisms of Change
  19. Between Usability and Trustworthiness-The Potential of Information Transfer Using Digital Information Platforms for Refugees
  20. Learning from Indigenous Populations and Local Communities
  21. Telling your own stories
  22. From farm to factory. Vertical trading and processing structures between industrial and developing countries in the international tobacco-economy
  23. Contextualising urban experimentation