Essays on the Quality of Audited Financial Statements

Essays on the Quality of Audited Financial Statements PDF Author: Ulf Mohrmann
Publisher: Logos Verlag Berlin GmbH
ISBN: 3832541853
Category : Business & Economics
Languages : en
Pages : 300

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Book Description
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.