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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. Improving Production Scheduling with Machine Learning
  2. How, when, and why do negotiators use reference points? A qualitative interview study with negotiation experts.
  3. Combining flatness based feedforward action with a fractional PI regulator to control the intake valve engine
  4. A Wavelet Packet Algorithm for Online Detection of Pantograph Vibrations
  5. Problem Framing Workshop with Local NGOs
  6. Assessing cognitive abilities for L2 learning: A review of accessible tools
  7. Presentation of the paper entitled "Soft Optimal Computing to Identify Surface Roughness in Manufacturing using a Monotonic Regressor"
  8. Creating Third Spaces for Transdisciplinary Research
  9. Working in Research-Practice-Partnerships: Empirical Findings on Motivation, Co-Construction and Learning Effects
  10. Sino-German Summer School on Design and data analysis of biodiversity-ecosystem functioning experiments 2011
  11. Project-Based Education and Other Activating Strategies in Science Education 2020
  12. Conflict of Interest in Central and Eastern Europe

Publications

  1. A Multilevel CFA-MTMM Model for Nested Structurally Different Methods
  2. Linux-based Embedded System for Wavelet Denoising and Monitoring of sEMG Signals using an Axiomatic Seminorm
  3. Concept for Process Parameter-Based Inline Quality Control as a Basis for Pairing in a Production Line
  4. Modeling and numerical simulation of multiscale behavior in polycrystals via extended crystal plasticity
  5. Using mixture distribution models to test the construct validity of the Physical Self-Description Questionnaire
  6. Supporting the Development and Realization of Data-Driven Business Models with Enterprise Architecture Modeling and Management
  7. Differences Between Classical and Bayesian Estimates for Mixed Logit Models
  8. Introduction Mobile Digital Practices. Situating People, Things, and Data
  9. Understanding storytelling in the context of information systems
  10. A localized boundary element method for the floating body problem
  11. Finding Datasets in Publications: The University of Paderborn Approach
  12. Backstepping-based Input-Output Linearization of a Peltier Element for Ice Clamping using an Unscented Kalman Filter
  13. Recontextualizing Anthropomorphic Metaphors in Organization Studies
  14. Contrasting requests in Inner Circle Englishes
  15. Dynamic Semantic Web Content for Museum Guides
  16. Learning spaces in multi-stakeholder initiatives
  17. Multimodal analysis of spatially heterogeneous microstructural refinement and softening mechanisms in three-pass friction stir processed Al-4Si alloy
  18. Health literacy action framework for health emergencies and infodemics