Essays on the Quality of Audited Financial Statements
| Type of Publication: | Dissertation |
| Publication status: | Published |
| Author: | Mohrmann, Ulf |
| Year of publication: | 2016 |
| Publishing House: | Berlin : Logos Verlag GmbH |
| ISBN: | 978-3-8325-4185-9 |
| Summary: |
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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| Examination date (for dissertations): | Sep 17, 2015 |
| Dissertation note: | Doctoral dissertation, University of Konstanz |
| Subject (DDC): | 330 Economics |
| Bibliography of Konstanz: | Yes |
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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
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