Zum Einfluss der Mandatsdauer des Abschlussprüfers auf die Prüfungsqualität-Reference-Cited by-同舟云学术

Zum Einfluss der Mandatsdauer des Abschlussprüfers auf die Prüfungsqualität

Published:2011-07-08 Issue:9 Volume:81 Page:915-943
ISSN:0044-2372
Container-title:Zeitschrift für Betriebswirtschaft
language:de
Short-container-title:Z Betriebswirtsch

Author:

Quick Reiner,Wiemann Daniela

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Business and International Management

Link

http://link.springer.com/content/pdf/10.1007/s11573-011-0498-z.pdf

Reference94 articles.

1. Arrow KJ (1985) The economics of agency. In: Pratt JW, Zeckhauser RJ (Hrsg) Principals and agents: the structure of business. Harvard Business School Press, Boston

2. Arruñada B, Paz-Arez C (1997) Mandatory rotation of company auditors: a critical examination. Int Rev Law Econ 17:31–61

3. Ball R, Shivakumar L (2008) Earnings quality at initial public offerings. J Account Econ 45:324–349

4. Bartov E, Gul F, Tsui J (2001) Discretionary-accruals models and audit qualifications. J Account Econ 30:421–452

5. Bates HL, Ingram RW, Recker PMJ (1982) Auditor-client affiliation: the impact on ‚materiality‘. J Account 153:60–63

Cited by 12 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. The Anticipation of Mandatory Audit Firm Rotation and Audit Quality;Journal of International Accounting Research;2023-03-01

2. On the Political Decision of Audit Market Regulation: Empirical Evidence of Audit Firm Tenure and Maximum Durations within the European Union;Economies;2021-05-20

3. The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting;Abacus;2020-02-25

4. The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: a literature review;Journal of Governance and Regulation;2018

5. Tax certified individual auditors and effective tax rates;Business Research;2017-12-07