Essays on the Quality of Audited Financial Statements

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2016
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978-3-8325-4185-9
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Berlin: Logos Verlag GmbH
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The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.

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ISO 690MOHRMANN, Ulf, 2016. Essays on the Quality of Audited Financial Statements [Dissertation]. Konstanz: University of Konstanz. Berlin: Logos Verlag GmbH. ISBN 978-3-8325-4185-9
BibTex
@phdthesis{Mohrmann2016Essay-33759,
  year={2016},
  publisher={Logos Verlag GmbH},
  title={Essays on the Quality of Audited Financial Statements},
  author={Mohrmann, Ulf},
  address={Konstanz},
  school={Universität Konstanz}
}
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Prüfungsdatum der Dissertation
September 17, 2015
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Konstanz, Univ., Diss., 2015
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