BFuP; Betriebswirtschaftliche Forschung und Praxis

Neugestaltung Der Berufsaufsicht Für Wirtschaftsprüfer

In order to recover the confidence of capital market participants regarding the reliability of examined enterprise reports, in the past years numerous proposed reforms were made.

Kaufmotive Und Nutzungsverhalten von Kunden in Einem Mehrkanalsystem Des Einzelhandels

With several channels in the stationery trade and in the distance trade a retailer can address the different purchase motives of its customers.

Prüfung, Beratung Und Unabhängigkeit Des Abschlußprüfers - Eine Analyse Der Neuen Unabhängigkeitsnormen Des Hgb Im Lichte Empirischer Forschungsergebnisse

The effects examiners on accountant independence is examined.

Prüfungsansatz Nach Enron

The scandals surrounding Enron & Co resulted in measures to repair confidence in the capital markets, such as Sarbanes-Oxley and German inspections of accounting.

Reputation Und Wirtschaftsprüferhaftung

The optimal arrangement of the chartered accoutant adhesion depends also on the reputation of the examiners in the case of a scandal. This contribution shows that with sufficient reputation that a moderate adhesion system is appropriate and a Nash equilibrium possible.