The interdependence between market structure and the quality of audited reports: the case of non-audit services

Autor: Christopher Bleibtreu, Ulrike Stefani

Publikováno v: Review of accounting studies

This paper addresses the effects of a prohibition of providing non-audit services (NAS) to audit clients. By combining a strategic auditor–client game with a circular market-matching model that has an endogenous number of auditors, we take into acc

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5b3eb09048df36e6ceafb17b6611289e
https://doi.org/10.1007/s11142-022-09734-9

Rounding up performance measures in German firms: Earnings cosmetics or earnings management on a larger scale?

Autor: Ulrike Stefani, Sebastian Lebert, Ulf Mohrmann

Publikováno v: Journal of Business Finance & Accounting

Since stakeholders tend to fall prey to the left-digit bias when processing the information from financial statements, managers have an incentive to report performance measures that meet those thresholds that investors regard as critical. If the actu

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::71f0309d34d034cb5d19eadbffcbe82f
https://doi.org/10.1111/jbfa.12494

The Effects of Joint Audits on Audit Quality and Audit Costs: A Game-theoretical Explanation for Contradictory Empirical Results

Autor: Henrike Biehl, Christopher Bleibtreu, Ulrike Stefani

Publikováno v: SSRN Electronic Journal.

We analyze how auditor expertise and the auditors’ (dis)similarity affect audit quality and audit costs in a joint audit (JA) setting. We model both harmful free-riding incentives and a beneficial synergy effect between auditors. We find that audit

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c4cad472acde64d332cd29091e4fe158
https://doi.org/10.2139/ssrn.3816011

Non-additivity and the Salience of Marginal Productivities: Experimental Evidence on Distributive Fairness

Autor: Ulrike Stefani, Urs Fischbacher, Nadja Kairies-Schwarz

Publikováno v: Economica. 84:587-610

We investigate the relevance of different distributive fairness norms in a team production process in which the team members’ contributions to the joint output are not necessarily additive. In some of the cases of non-additivity, the individual mar

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fe931283581906af2d18c11bbfc93c75
https://doi.org/10.1111/ecca.12234

New tools and practices for financing novelty: a research agenda

Autor: Ulrike Stefani, Blandine Laperche, Francesco Schiavone, Thierry Burger-Helmchen

Publikováno v: European Journal of Innovation Management
European Journal of Innovation Management, Emerald, 2019, 23 (2), pp.314-328. ⟨10.1108/EJIM-08-2019-0228⟩

Purpose The expectations surrounding innovation as the principal mean by which firms gain a sustainable advantage while simultaneously alleviating social problems are tremendous. However, in the process of developing innovation, many small entreprene

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d7192bdca829a12f3c2a1ab98029248a
http://hdl.handle.net/11367/82735