Ulf Mohrmann

NHH Norwegian School of Economics - Department of Accounting, Auditing and Law

Helleveien 30

N-5045 Bergen

Norway

  • NHH Norwegian School of Economics - Department of Accounting, Auditing and Law

SCHOLARLY PAPERS

9

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12

Scholarly Papers (9)

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1.

Audit Market Regulation around the World: Descriptive Evidence, Market Structure, and Audit Quality

Number of pages: 57 Posted: 09 May 2014 Last Revised: 27 Jul 2017
Ulf Mohrmann, Ulrike Stefani and Benjamin Hess
NHH Norwegian School of Economics - Department of Accounting, Auditing and Law, University of Konstanz - Department of Economics and University of Konstanz - Department of Economics
Downloads 661 (83,926)
Citation 1

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Audit Market Regulation, Audit Market Concentration, Audit Market Competition, Audit Quality, Cross-Country Study

2.

The Link between the Share of Banks’ Level 3 Assets and their Default Risk and Default Costs

Downloads 625 (90,171)
Citation 6

The Link between the Share of Banks’ Level 3 Assets and their Default Risk and Default Costs

Number of pages: 45 Posted: 10 Apr 2013 Last Revised: 12 Jun 2023
Ulf Mohrmann and Jan Riepe
NHH Norwegian School of Economics - Department of Accounting, Auditing and Law and University of Tuebingen - Department of Banking
Downloads 625 (88,966)
Citation 6

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Banking, Bank Default, Fair Value Accounting, Level 3 Assets

The Link between the Share Level 3 Assets of Banks and Their Default Risk and Default Costs

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 04 Oct 2013 Last Revised: 13 May 2019
Ulf Mohrmann and Jan Riepe
NHH Norwegian School of Economics - Department of Accounting, Auditing and Law and University of Tuebingen - Department of Banking

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Banking, Bank Default, Fair Value Accounting, Level 3 Assets

3.

What are the Drivers of Audit Quality after an Auditor Change? Evidence from Voluntary and Mandatory Auditor Switches

Number of pages: 34 Posted: 04 Apr 2015 Last Revised: 17 Aug 2017
Ulf Mohrmann
NHH Norwegian School of Economics - Department of Accounting, Auditing and Law
Downloads 394 (157,639)
Citation 1

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Audit Quality, Mandatory Auditor Rotation, Earnings Management, Auditor Choice

4.

Deferred tax asset revaluations, costly information processing, and bank deposits: Evidence from the Tax Cuts and Jobs Act

Management Science (forthcoming)
Number of pages: 61 Posted: 06 Nov 2023 Last Revised: 22 Dec 2023
Ulf Mohrmann and Jan Riepe
NHH Norwegian School of Economics - Department of Accounting, Auditing and Law and University of Tuebingen - Department of Banking
Downloads 235 (271,648)
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financial accounting in banks, tax accruals, information processing costs, retail depositors

5.

Rounding Up Performance Measures in German Firms: Earnings Cosmetics or Earnings Management on a Larger Scale?

Journal of Business Finance and Accounting, forthcoming
Number of pages: 39 Posted: 10 Dec 2016 Last Revised: 20 Aug 2020
Sebastian Lebert, Ulf Mohrmann and Ulrike Stefani
Ludwig Maximilian University of Munich, NHH Norwegian School of Economics - Department of Accounting, Auditing and Law and University of Konstanz - Department of Economics
Downloads 221 (288,152)
Citation 1

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Benford’s Law, Cognitive Thresholds, Left-Digit Bias, Rounding Up Earnings Management, Earnings Characteristics, Audit Quality

6.

Under the Radar? Discretionary Impairments of Definite and Indefinite Intangible Assets

TRR 266 Accounting for Transparency Working Paper Series No. 137
Number of pages: 59 Posted: 11 Dec 2023 Last Revised: 28 Feb 2024
Gopal V. Krishnan, Alexander Liss, Ulf Mohrmann and Jan Riepe
Bentley University, KU Leuven, Department Accounting, Finance and Insurance, NHH Norwegian School of Economics - Department of Accounting, Auditing and Law and University of Tuebingen - Department of Banking
Downloads 189 (333,501)

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Intangibles, goodwill, impairment, negative sentiment, financial reporting

7.

Do Audit Clients Prefer Watchdogs or Lapdogs? The Effect of Strictness on Audit Offices’ Market Shares

Number of pages: 52 Posted: 22 Jul 2019 Last Revised: 28 Jul 2019
Christopher Bleibtreu and Ulf Mohrmann
BI Norwegian Business School and NHH Norwegian School of Economics - Department of Accounting, Auditing and Law
Downloads 122 (480,161)
Citation 1

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Audit Market Structure, Auditor Strictness, Discretionary Accruals, Earnings Management, Going Concern Opinions

8.

Can Auditors Become Over-Conservative? Evidence From the Investors’ Perception of Auditor Changes

Number of pages: 62 Posted: 10 Jan 2020
Ulf Mohrmann
NHH Norwegian School of Economics - Department of Accounting, Auditing and Law
Downloads 111 (515,549)

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Auditor Conservatism, Auditor Changes, Audit Quality, Market Valuation, Event Study

9.

Fool’s Gold or Value for Money? The Link between Abnormal Audit Fees, Audit Firm Type, Fair Value Disclosures, and Market Valuation

International Journal of Auditing, Forthcoming
Posted: 25 Apr 2013 Last Revised: 12 Jun 2023
Ulf Mohrmann, Jan Riepe and Ulrike Stefani
NHH Norwegian School of Economics - Department of Accounting, Auditing and Law, University of Tuebingen - Department of Banking and University of Konstanz - Department of Economics

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Fair Value Accounting, Audit Fees, Audit Firm Size, Auditor Industry Specialization, Banks