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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

Activities

  1. A shift of mindset? Rethinking our (learning) objectives
  2. Workshop on Positioning, Navigation and Communications - WPNC 2016
  3. A Phenomenographical Study of Children's Spatial Thought while using Maps in Real Spaces
  4. Uncertainty and Subjectivity in Provenance Linked Open Data
  5. Processing of CSR communication: Insights from the ELM
  6. VISU: Vagueness, Incompleteness, Subjectivity, and Uncertainty in Provenance Language Processing and Linked Open Data Modelling
  7. Frame-based Matrix Factorizations
  8. Mirrored piezo servo hydraulic actuators for use in camless combustion engines and its Control with mirrored inputs and MPC
  9. 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
  10. Tri‐trophic interaction networks along a tree diversity gradient of BEF‐China

Publications

  1. 'SPREAD THE APP, NOT THE VIRUS’ – AN EXTENSIVE SEM-APPROACH TO UNDERSTAND PANDEMIC TRACING APP USAGE IN GERMANY
  2. Simultaneous Constrained Adaptive Item Selection for Group-Based Testing
  3. Analyzing different types of moderated method effects in confirmatory factor models for structurally different methods
  4. Dynamic Lot Size Optimization with Reinforcement Learning
  5. Design and characterization of an EOG signal acquisition system based on the programming of saccadic movement routines
  6. Methodologies for Noise and Gross Error Detection using Univariate Signal-Based Approaches in Industrial Application
  7. Modelling tasks—The relation between linguistic skills, intra-mathematical skills, and context-related prior knowledge
  8. Finding Similar Movements in Positional Data Streams
  9. Multidimensional Cross-Recurrence Quantification Analysis (MdCRQA)–A Method for Quantifying Correlation between Multivariate Time-Series
  10. Lagged Multidimensional Recurrence Quantification Analysis for Determining Leader–Follower Relationships Within Multidimensional Time Series
  11. Mapping interest rate projections using neural networks under cointegration
  12. Switching from a Managing to a Monitoring Function on the Board
  13. Towards a Dynamic Interpretation of Subjective and Objective Values
  14. Performance analysis for loss systems with many subscribers and concurrent services
  15. Using mixture distribution models to test the construct validity of the Physical Self-Description Questionnaire
  16. Effectiveness of a guided multicomponent internet and mobile gratitude training program - A pragmatic randomized controlled trial
  17. Study on the effects of tool design and process parameters on the robustness of deep drawing
  18. A Proposal for Integrating Theories of Complexity for Better Understanding Global Systemic Risks
  19. Model-based logistic controlling of converging material flows
  20. A Cross-Classified CFA-MTMM Model for Structurally Different and Nonindependent Interchangeable Methods
  21. Anomaly detection in formed sheet metals using convolutional autoencoders
  22. Reading and Calculating in Word Problem Solving
  23. Challenges and boundaries in implementing social return on investment
  24. Machine Learning and Knowledge Discovery in Databases
  25. Challenges in detecting proximal effects of existential threat on lie detection accuracy
  26. Lyapunov stability analysis to set up a PI controller for a mass flow system in case of a non-saturating input
  27. »HOW TO MAKE YOUR OWN SAMPLES«
  28. Changing Data Collection Methods Means Different Kind of Data
  29. Design of controllers applied to autonomous unmanned aerial vehicles using software in the loop
  30. Exploration strategies, performance, and error consequences when learning a complex computer task
  31. How, when and why do negotiators use reference points?
  32. There is no Software, there are just Services: Introduction