Allende-Platz 1
Hamburg, 20146
Germany
University of Hamburg
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key audit matters, client pressure, auditor judgment performance, motivated reasoning, goal commitment, moral licensing
joint audit, new institutional economics, fees, accruals, audit quality
joint audit, economic regulation, fees, accruals, audit quality
audit quality, audit procedures, key audit matters, specialists, external audit evidence, data and analytics
audit quality, auditor independence, audit market regulation, auditor remuneration, non-audit services
Internal Audit Function, Auditing, National Cultures, Hofstede
audit tendering, audit pricing strategies, audit fees, audit regulation
Auditor Change, Audit Fees, Auditor Independence, Audit Market Segment, Non-Audit Fees
internal auditing, external audit, assurance, consulting, reliance
tone, abnormal tone, textual analysis, CEO letter, ESG reporting, financial reporting
audit committee chair, audit committee chair changes, audit committee, audit quality, audit fees, corporate governance, abnormal accruals
auditor independence, Dark Triad personality traits, integrity, Machiavellianism, narcissism, objectivity, professional skepticism, psychopathy
Three Lines of Defense Model, Governance Framework, Internal Auditor, Internal Auditing Function, Chief Audit Executive, Combined Assurance
audit fees, media attention, positive media, audit client characteristics, auditor independence, difference-in-difference analysis
audit opinion credibility, audit partner liability, audit partner signature, heuristic cues, disclosure
Professional Skepticism, Accounting Estimates, Deliberative Mindset
fraud, accounting, auditing, bibliometrics, co-citation analysis, social network analysis
codetermination, employee representation, audit committee, audit quality, corporate governance, abnormal accruals
communicative value, improved auditor’s report, key audit matters, trust model, investment professionals
