Essays on the Quality of Audited Financial Statements (Paperback) (ISBN-13: 9783832541859)

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.

Author: Ulf Mohrmann
ISBN-10: 3832541853
ISBN-13: 9783832541859
Publisher: Logos Verlag Berlin
Language: English
Published: 02/15/2016
Pages: 297
Format: Paperback
Weight: 1.93lbs