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Unabhängigkeit des Abschlussprüfers — Zum Einfluss von Beratungsleistungen auf Unabhängigkeitswahrnehmungen von Aktionären
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1993Book Review: Questionnaire Design, Interviewing and Attitude Measurement4,974 cited
  • 1953Die Betriebswirtschaft4,599 cited
  • 2010Cultures and Organizations, Software of the mind. Intercultural Cooperation and Its Importance for survival3,932 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital1,457 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 1964The philosophy of auditing.665 cited
  • 2002Shredded Reputation: The Cost of Audit Failure

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514 cited
  • 1984A Comparison of Event Study Methodologies Using Daily Stock Returns: A Simulation Approach457 cited
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    • 2009Abschlussprüfung und Beratung - Eine experimentelle Analyse der Auswirkungen auf Unabhängigkeitswahrnehmungen deutscher Aufsichtsräte10 cited