Marcel Steller

University of Innsbruck - Department of Accounting, Auditing and Taxation

Universitätsstraße 15

Innsbruck, Innsbruck 6020

Austria

SCHOLARLY PAPERS

6

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2,790

CITATIONS

1

Scholarly Papers (6)

1.

Taxes and Audit Quality

Number of pages: 23 Posted: 22 Feb 2014
Erich Pummerer and Marcel Steller
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 1,271 (14,601)

Abstract:

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Taxes, Audit Quality, Risk-aversion, Auditing

2.

Accounting for Default Risk Under IFRS 9

Number of pages: 31 Posted: 02 Dec 2010
Erich Pummerer, Marcel Steller and Johannes Elgeti
University of Innsbruck - Department of Accounting, Auditing and Taxation, University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Auditing and Accounting
Downloads 636 (39,545)

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Credit Default Risk, Accounting, IFRS 9, Bankruptcy

3.

Audit Fees and Audit Risk – Evidence from German Speaking Countries

Number of pages: 30 Posted: 13 May 2011
Erich Pummerer, Julia Severus and Marcel Steller
University of Innsbruck - Department of Accounting, Auditing and Taxation, University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 398 (71,436)
Citation 1

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audit fees, audit risk, audit risk premium

4.

Taxes, Limited Liability and Leverage

WU International Taxation Research Paper Series No. 2012-02
Number of pages: 31 Posted: 27 Oct 2012 Last Revised: 25 Mar 2013
Erich Pummerer and Marcel Steller
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 249 (119,907)

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tax convexity, risk-taking, optimal leverage, limited liability, loss-offset

5.

The Board of Directors and its Role in the Corporate Governance System - Considerations About the Control Model - A Research Note

International Journal of Economic Sciences and Applied Research Vol. 1, No. 1
Number of pages: 18 Posted: 24 Nov 2009 Last Revised: 16 Dec 2009
affiliation not provided to SSRN, University of Innsbruck - Department of Accounting, Auditing and Taxation and Budapest Corvinus University
Downloads 236 (126,592)

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Supervisory Board Effectiveness, Control Model, Incentives

6.

Materiality in Performing an Audit – Experimental Evidence

Posted: 02 Dec 2010 Last Revised: 10 Jan 2012
Julia Severus and Marcel Steller
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation

Abstract:

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auditing, audit practice, experimental study, International Standards on Auditing, materiality