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Audit Committees in Germany — Theoretical Reasoning and Empirical Evidence · Study

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ArticleAudit Committees in Germany — Theoretical Reasoning and Empirical Evidence

Annette G. Köhler2005

OA

Articlegreen2005

Audit Committees in Germany — Theoretical Reasoning and Empirical Evidence

Annette G. Köhler

32 citations·0/0 files stored·Schmalenbach Business Review

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1985Positive Accounting Theory 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure 2004Audit Committee Characteristics and Restatements 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management 2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports 2002Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature 2003The Association between Audit Committee Characteristics and Audit Fees

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2012Spotlight on the Design of European Audit Committees: A Comparative Descriptive Study 2023Audit quality and classification shifting: evidence from UK and Germany 2023Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management 2020The Time Dependence of Audit Firm Alumni Effects: Evidence from Audit Committees 2021The role of audit committee chair tenure—A German perspective

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Details

Year2005

Typearticle

Published2005-07-01

VenueSchmalenbach Business Review

ISSN-L1439-2917

Languageen

Citations32

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/bf03396715

openalex_workW1509469554

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