Essays on the Quality of Audited Financial Statements

Mohrmann, Ulf

Essays on the Quality of Audited Financial Statements

Dateien

Zu diesem Dokument gibt es keine Dateien.

Datum

2016

Autor:innen

Mohrmann, Ulf

ISBN

978-3-8325-4185-9

Verlag

Berlin: Logos Verlag GmbH

Sammlungen

Wirtschaftswissenschaften

Publikationstyp

Dissertation

Publikationsstatus

Published

Zusammenfassung

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.

Fachgebiet (DDC)

330 Wirtschaft

Zitieren

ISO 690

MOHRMANN, 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

Hochschulschriftenvermerk

Konstanz, Univ., Diss., 2015

Universitätsbibliographie

Ja