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Audit reforms and accruals quality

Project: Dissertation project

Project participants

Description

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.
StatusFinished
Period01.10.14 → 30.09.22

Activities

Press/Media

Research outputs

Recently viewed

Publications

  1. Concept for Process Parameter-Based Inline Quality Control as a Basis for Pairing in a Production Line
  2. Mapping interest rate projections using neural networks under cointegration
  3. Study on the effects of tool design and process parameters on the robustness of deep drawing
  4. A statistical study of the spatial evolution of shock acceleration efficiency for 5 MeV protons and subsequent particle propagation
  5. Grazing, exploring and networking for sustainability-oriented innovations in learning-action networks
  6. Training effects of two different unstable shoe constructions on postural control in static and dynamic testing situations
  7. »HOW TO MAKE YOUR OWN SAMPLES«
  8. Use of Machine-Learning Algorithms Based on Text, Audio and Video Data in the Prediction of Anxiety and Post-Traumatic Stress in General and Clinical Populations
  9. From "cracking the orthographic code" to "playing with language"
  10. Sliding Mode Control Strategies for Maglev Systems Based on Kalman Filtering
  11. Comparing temperature data sources for use in species distribution models
  12. Multiphase-field modeling of temperature-driven intermetallic compound evolution in an Al-Mg system for application to solid-state joining processes
  13. Comparison of Trajectory Estimation Methods Based on LIDAR and Monocular Camera in a Simulated Environment
  14. A Two-Stage Sliding-Mode High-Gain Observer to Reduce Uncertainties and Disturbances Effects for Sensorless Control in Automotive Applications
  15. Deeper Insights into Different Consumer Perceptions of CSR Communication
  16. The buffering effect of selection, optimization, and compensation strategy use on the relationship between problem solving demands and occupational well-being
  17. CubeQA—question answering on RDF data cubes
  18. Automating SPARQL Query Translations between DBpedia and Wikidata
  19. Beyond Structural Adjustment
  20. Mapping perceptions of energy transition pathways
  21. Biomedical Entity Linking with Triple-aware Pre-Training
  22. Analog, Digital, and the Cybernetic Illusion
  23. Developing a Process for the Analysis of User Journeys and the Prediction of Dropout in Digital Health Interventions:
  24. Ontology-based automatic classification for Web pages
  25. Vector Fields Autonomous Control for Assistive Mobile Robots
  26. Combined experimental-numerical analysis of the temperature evolution and distribution during friction surfacing
  27. Digital and IT-Enabled Organizational Transformation - Where Do We Go From Here?
  28. Exploring Management Control Systems for Biodiversity
  29. Model Predictive Control for Energy Optimization in Generators/Motors as Well as Converters and Inverters for Futuristic Integrated Power Networks
  30. Towards a global understanding of tree mortality
  31. Learning to collaborate while collaborating