Zobrazeno 1 - 10
of 22
pro vyhledávání: '"Annette G. Köhler"'
Publikováno v:
Koehler, A, Ratzinger-Sakel, N & Theis, J 2020, ' The effects of key audit matters on the auditor’s report’s communicative value? Experimental evidence from investment professionals and non-professional investors ', Accounting in Europe, vol. 17, no. 2, pp. 105-128 . https://doi.org/10.1080/17449480.2020.1726420
We investigate the effect of key audit matters (KAM) in the auditor’s report as required by the new ISA 701. We consider investment professionals and non-professional investors in our experiments, in which we test the communicative value of a KAM s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5d21fbe7613a7ec9019406274a545eb3
https://findresearcher.sdu.dk:8443/ws/files/172895306/Koehler_Ratzinger_Sakel_Theis_2020_accepted_manuscript.pdf
https://findresearcher.sdu.dk:8443/ws/files/172895306/Koehler_Ratzinger_Sakel_Theis_2020_accepted_manuscript.pdf
Autor:
Reiner Quick, Annette G. Köhler
Publikováno v:
International Journal of Auditing. 22:329-331
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3a4f8339ce3de7739ac7ed767b67c479
https://doi.org/10.1111/ijau.12141
https://doi.org/10.1111/ijau.12141
Publikováno v:
International Journal of Auditing. 20:211-214
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a8a378569723d8a46c63b8874d445e90
https://doi.org/10.1111/ijau.12078
https://doi.org/10.1111/ijau.12078
Publikováno v:
SSRN Electronic Journal.
In two experiments with experienced auditors, we examine whether and how trait skepticism mitigates the tendency to place a greater emphasis on the most recently presented information, the so-called recency bias. We measure trait skepticism using the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6298d6cb21af5a19e5c2b33bb7f55b91
https://doi.org/10.2139/ssrn.2880653
https://doi.org/10.2139/ssrn.2880653
Publikováno v:
SSRN Electronic Journal.
This paper investigates the potential effect of key audit matters (KAM) in the auditor’s report as required by the new International Standard on Auditing (ISA) 701. Extending prior literature, we do not only consider non-professional investors, but
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f574ffd1c46c4f524c6f950b68dcaa95
https://doi.org/10.2139/ssrn.2838162
https://doi.org/10.2139/ssrn.2838162
Publikováno v:
Schmalenbach Business Review. 64:281-307
We investigate the impact of three German audit market characteristics on audit and non-audit fees for the years 2005–2007. We find no relation between audit and non-audit fees, which suggests that audit and non-audit fee determination in Germany d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::baf22adbebb8f429d9ebd211f05f7e80
https://doi.org/10.1007/bf03396843
https://doi.org/10.1007/bf03396843
Publikováno v:
Zeitschrift für Betriebswirtschaft. 80:5-29
Die aufgrund der Verabschiedung des Bilanzrechtsreformgesetzes seit 2005 verfugbaren Honorare fur Abschlussprufungen belegen eine auserordentlich hohe Anbieterkonzentration auf dem deutschen Markt fur Abschlussprufungen kapitalmarktorientierter Unter
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::49b70d6b8e76b6e65d695c8b2b500b26
https://doi.org/10.1007/s11573-009-0330-1
https://doi.org/10.1007/s11573-009-0330-1
Publikováno v:
Zeitschrift für Corporate Governance.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6305cabaf65406b6153400b454c6a4c5
https://doi.org/10.37307/j.1868-7792.2015.02.06
https://doi.org/10.37307/j.1868-7792.2015.02.06
Autor:
Annette G. Köhler
Im Mittelpunkt des vorliegenden Beitrags stehen drei Probleme, die aus Sicht der Verfasserin mit der Arbeit des IAASB als Herausgeber international einheitlicher Prüfungsstandards einhergehen: (1) die sog. Erwartungslücke in Bezug auf die Verantwor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::56fbfd1b5b24721d8073be3106294c9a
https://duepublico2.uni-due.de/receive/duepublico_mods_00071001
https://duepublico2.uni-due.de/receive/duepublico_mods_00071001
Autor:
Annette G. Köhler
Publikováno v:
Schmalenbach Business Review. 57:229-252
This paper shows that due to legal restrictions, audit committee formation in Germany is not only a matter of enhancing monitoring effectiveness, but also a means of increasing Supervisory Board efficiency. This result is linked to some empirical fin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::894cd9651fc59172055642fc309480f5
https://doi.org/10.1007/bf03396715
https://doi.org/10.1007/bf03396715