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Capping auditor liability: The German experience
13 references·16 citing·41 second hop
Capping auditor liability: The German experience (1998)Capping auditor liability: The German exp…Accounting in Organizations and Society (2020)Accounting in Organizations a…The Department of Trade and Industry (2007)The Department of Trade and I…Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income (1994)Why the Legal System Is Less …Banks, Finance and Investment in Germany (1994)Banks, Finance and Investment…The politics of brand accounting in the United Kingdom (1992)The politics of brand account…Informationally motivated auditor replacement (1991)Informationally motivated aud…German Banking between the Wars: The Crisis of the Credit Banks (1991)German Banking between the Wa…Enterprise Corporatism: New Industrial Policy and the "Essence" of the Legal Person (1988)Enterprise Corporatism: New I…Modes of regulation in advanced capitalism: Locating accountancy in four countries (1987)Modes of regulation in advanc…Capital Market Information and Industrial Performance: The Role of West German Banks (1985)Capital Market Information an…The Auditor As an Economic Agent (1982)The Auditor As an Economic Ag…Continuity in History and Other Essays (1969)Continuity in History and Oth…Mergers and the Market for Corporate Control (1965)Mergers and the Market for Co…The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting (2020)The Impact of Audit Quality I…The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions (2019)The effects of non-audit serv…Non-audit services and audit quality: evidence from Germany (2018)Non-audit services and audit …The impact of corporate governance on auditor choice: evidence from Germany (2017)The impact of corporate gover…Legal Form and Earnings Properties (2015)Legal Form and Earnings Prope…Risk and the construction of a European audit policy agenda: The case of auditor liability (2014)Risk and the construction of …Abnormal audit fees and audit quality: initial evidence from the German audit market (2014)Abnormal audit fees and audit…Auditor Fees and Auditor Independence—Evidence from Going Concern Reporting Decisions in Germany (2013)Auditor Fees and Auditor Inde…The sign value of accounting: IMF structural adjustment programs and African banking reform (2008)The sign value of accounting:…The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance* (2007)The Impact of the Public's Ex…The Auditor's Going-Concern Opinion Decision (2007)The Auditor's Going-Concern O…Corporate Governance Reform and the Cost of Debt Financing of Listed French Companies (2007)Corporate Governance Reform a…The division of expert labour in the European audit market: The case of Germany (2005)The division of expert labour…Auditor Reputation and Model of Governance: A Comparison of France, Germany and Canada (2005)Auditor Reputation and Model …Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium (2002)Auditor economic incentives a…Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany (2001)Regulation of the statutory a…The roles of accounting in organizations and society (1980)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Accounting in its social context: Towards a history of value added in the United Kingdom (1985)Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U.K. in the 1960s (1991)The power of “independence”: defending and extending the jurisdiction of accounting in the United Kingdom (1995)The dynamics of “closure” amidst the construction of market, profession, empire and nationhood: An historical analysis of an Australian accounting association, 1886–1903 (1998)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Credit Rationing in Markets with Imperfect Information (1981)A welfare comparison of intermediaries and financial markets in Germany and the US (1995)THE IMPACT OF ACQUISITIONS ON COMPANY PERFORMANCE: EVIDENCE FROM A LARGE PANEL OF UK FIRMS (1997)Does firm size matter? 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(2017)When the Law Distinguishes Between the Enterprise and the Corporation: The Case of the New French Law on Corporate Purpose (2020)Lending relationships in Germany – Empirical evidence from survey data (1998)Toward a Comparative Institutional Analysis (2002)The Diffusion of Ideas over Contested Terrain: The (Non)adoption of a Shareholder Value Orientation among German Firms (2004)Corporate Social Reporting: A Rebuttal of Legitimacy Theory (1989)Completing the Practice Turn in Strategy Research (2006)Institutional Entrepreneurship In Mature Fields: The Big Five Accounting Firms (2006)Producer responsibility, waste minimisation and the WEEE Directive: Case studies in eco-design from the European lighting sector (2005)Rural versus urban preferences for renewable energy developments (2007)A Stranger Silence Still: The Need for Feminist Social Research on Climate Change (2009)
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References

  • 1965Mergers and the Market for Corporate Control2,364 cited
  • 2020Accounting in Organizations and Society646 cited
  • 1994Banks, Finance and Investment in Germany614 cited
  • 2007The Department of Trade and Industry428 cited
  • 1994Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income342 cited
  • 1985Capital Market Information and Industrial Performance: The Role of West German Banks341 cited
  • 1987Modes of regulation in advanced capitalism: Locating accountancy in four countries330 cited
  • 1991Informationally motivated auditor replacement305 cited
  • 1982The Auditor As an Economic Agent293 cited
  • 1988Enterprise Corporatism: New Industrial Policy and the "Essence" of the Legal Person133 cited
  • 1992The politics of brand accounting in the United Kingdom113 cited
  • 1969Continuity in History and Other Essays107 cited
  • 1991German Banking between the Wars: The Crisis of the Credit Banks96 cited

Cited by

  • 2005Auditor Reputation and Model of Governance: A Comparison of France, Germany and Canada72 cited
  • 2014Abnormal audit fees and audit quality: initial evidence from the German audit market

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72 cited
  • 2002Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium66 cited
  • 2007The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance*65 cited
  • 2007Corporate Governance Reform and the Cost of Debt Financing of Listed French Companies62 cited
  • 2019The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions59 cited
  • 2013Auditor Fees and Auditor Independence—Evidence from Going Concern Reporting Decisions in Germany56 cited
  • 2001Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany55 cited
  • 2018Non-audit services and audit quality: evidence from Germany50 cited
  • 2014Risk and the construction of a European audit policy agenda: The case of auditor liability47 cited
  • 2017The impact of corporate governance on auditor choice: evidence from Germany47 cited
  • 2008The sign value of accounting: IMF structural adjustment programs and African banking reform44 cited
  • 2020The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting38 cited
  • 2005The division of expert labour in the European audit market: The case of Germany37 cited
  • 2007The Auditor's Going-Concern Opinion Decision32 cited
  • 2015Legal Form and Earnings Properties31 cited