Zobrazeno 1 - 10
of 25
pro vyhledávání: '"Florian Hoos"'
Autor:
Rainer Lenz, Florian Hoos
Publikováno v:
EDPACS. 67:39-52
Publikováno v:
Business and Society Review. 126:107-134
Relations between society and business are increasingly characterized by the societal demand for compliance with ethical standards. Companies are held responsible for behavior of their employees, which increases the demand for effective internal gove
Autor:
Florian Hoos, Thomas B. Astebro
Publikováno v:
Strategic Entrepreneurship Journal. 15:254-278
Publikováno v:
Accounting Research Journal. 33:469-482
Purpose Manipulation checks are a recommended for experimental accounting research. Usage of information gained by manipulation checks varies. In some studies, participants who failed the manipulation check are removed from the sample. Other studies
Autor:
Florian Hoos
Publikováno v:
Management Accounting Research. 54:100778
In the early stages of their ventures, social entrepreneurs often struggle to attract financing in traditional financial markets and therefore use new markets, such as crowdfunding platforms. Based on two experimental studies, I examine how two diffe
Publikováno v:
International Journal of Auditing. 22:422-434
Audit firms claim that they are used as the whipping boy when something goes wrong, either because of the public's poor knowledge of the auditing function or because financial incentives exist to blame the audit firm. An alternative explanation is th
Publikováno v:
International Journal of Auditing. 22:150-163
Publikováno v:
Journal of Business Ethics. 156:563-575
The European Commission has suggested that the use of joint audits should lead to improved auditor skepticism and—by extension—audit quality, through increased accountability. However, archival research does not find support for improved audit qu
Publikováno v:
EDPACS. 55:1-17
The focus of this study is the relationship between chief audit executives CAEs and senior management SM and its relationship with internal audit IA effectiveness. The study reveals differences between more and less effective IA functions and offers
Publikováno v:
Accounting and Business Research. 47:144-171
The controllability principle suggests evaluating managers solely based on performance measures they can control. In practice, however, companies often disregard this principle. Therefore, our study addresses organisational benefits linked to the lac