Beschreibung / Abstract

Inhaltsverzeichnis

• BEGINN
• Summary
• Zusammenfassung
• 1 Audit Market Regulation and Earnings Characteristics: Cross-Country Evidence on the Role of the Audit Market Structure
• 1.1 Introduction
• 1.2 Background
• 1.3 Earnings Characteristics
• 1.4 Data and Research Design
• 1.5 Results
• 1.6 Analysis conditional on the market structure
• 1.7 Robustness Checks
• 1.8 Conclusion
• References
• 2 What are the Drivers of Audit Quality after an Auditor Change? European Evidence from Voluntary and Mandatory Auditor Switches
• 2.1 Introduction
• 2.2 Background and Hypotheses Development
• 2.3 Research Design and Sample Description
• 2.4 Empirical Results
• 2.5 Robustness Checks
• 2.6 Conclusion
• References
• 3 Fool†™s Gold or Value for Money? The Link between Abnormal Audit Fees, Audit Firm Size, Fair Value Disclosures, and Market Valuation
• 3.1 Introduction
• 3.2 Background and Hypotheses Development
• 3.3 Empirical Method
• 3.4 Empirical Results
• 3.5 Sensitivity Analyses
• 3.6 Conclusion
• References
• 4 The Link between Level 3 Assets of Banks and their Default Risk and Default Costs
• 4.1 Introduction
• 4.2 Background and Hypotheses Development
• 4.3 Research Design and Sample Description
• 4.4 Results
• 4.5 Endogeneity and Analysis in Changes
• 4.6 Conclusion
• References
• Complete References
• Appendix Chapter 1
• Appendix Chapter 2
• Appendix Chapter 3
• Appendix Chapter 4
• Abgrenzung