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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. Plenary lecture entitled: "Wavelet Packets for Applications in Signal Processing and Control Systems"
  2. Efficient Order Picking Methods in Robotic Mobile Fulfillment Systems
  3. Presentation of the paper entitled: "Combining a PI Controller with an Adaptive Feedforward Control in PMSM"
  4. What we know about conceptual learning in open inquiry settings in science education
  5. How, when, and why do negotiators use reference points? A qualitative interview study with negotiation experts.
  6. Drafts in Action. Concepts and Practices of Artistic Intervention
  7. Understanding Corruptive Behaviour by Means of Experiments
  8. Quality of reading instruction in language classrooms: Subject specific analysis of teaching quality
  9. A shift of mindset? Rethinking our (learning) objectives
  10. Serial Despite Itself: "Pan" Between Deep and Differentiated Time
  11. Institutionalizing transdisciplinary learning on different levels
  12. Coding feedback in an online- and video-based learning environment during a field experience
  13. Judgement Practices in the Artistic Field

Publications

  1. Control of a Sun Tracking Robot Based on Adaptive Sliding Mode Control with Kalman Filtering and Model Predictive Control
  2. Anomaly detection in formed sheet metals using convolutional autoencoders
  3. Framework for setting up and operating biobanks
  4. Perfect anti-windup in output tracking scheme with preaction
  5. Introducing a multivariate model for predicting driving performance
  6. Semantic Parsing for Knowledge Graph Question Answering with Large Language Models
  7. Reading and Calculating in Word Problem Solving
  8. Selection and Recognition of Statistically Defined Signals in Learning Systems
  9. Inversion of fuzzy neural networks for the reduction of noise in the control loop
  10. Age-related differences in processing visual device and task characteristics when using technical devices
  11. Evaluating the construct validity of Objective Personality Tests using a multitrait-multimethod-Multioccasion-(MTMM-MO)-approach
  12. A denoising procedure using wavelet packets for instantaneous detection of pantograph oscillations
  13. Managing Business Process in Distributed Systems: Requirements, Models, and Implementation
  14. Evaluating OWL 2 reasoners in the context of checking entity-relationship diagrams during software development
  15. The elicitation process in developing of case library for Case-Based Reasoner system whilst consideration for validating electronic communication technologies
  16. A multi input sliding mode control for Peltier Cells using a cold-hot sliding surface
  17. Design and Control of an Inductive Power Transmission System with AC-AC Converter for a Constant Output Current
  18. On robustness properties in permanent magnet machine control by using decoupling controller
  19. Construct Objectification and De-Objectification in Organization Theory
  20. Vision-Based Deep Learning Algorithm for Detecting Potholes
  21. Methodologies for Noise and Gross Error Detection using Univariate Signal-Based Approaches in Industrial Application
  22. A model predictive control in Robotino and its implementation using ROS system
  23. Analysis and comparison of two finite element algorithms for dislocation density based crystal plasticity
  24. A New Framework for Production Planning and Control to Support the Positioning in Fields of Tension Created by Opposing Logistic Objectives
  25. Finding Similar Movements in Positional Data Streams
  26. Empowering materials processing and performance from data and AI
  27. Integrating errors into the training process
  28. Modeling Effective and Ineffective Knowledge Communication and Learning Discourses in CSCL with Hidden Markov Models
  29. Stepwise-based optimizing approaches for arrangements of loudspeaker in multi-zone sound field reproduction
  30. Using Decision Trees and Reinforcement Learning for the Dynamic Adjustment of Composite Sequencing Rules in a Flexible Manufacturing System
  31. Changes of Perception
  32. Real-time RDF extraction from unstructured data streams
  33. A Quadrant Approach of Camera Calibration Method for Depth Estimation Using a Stereo Vision System
  34. DialogueMaps: Supporting interactive transdisciplinary dialogues with a web-based tool for multi-layer knowledge maps
  35. A sufficient asymptotic stability condition in generalised model predictive control to avoid input saturation
  36. Gaussian processes for dispatching rule selection in production scheduling