Peter Kajüter

University of Münster - Accounting Center

Universitätsstr. 14-16

Münster, 48143

Germany

SCHOLARLY PAPERS

5

DOWNLOADS

890

SSRN CITATIONS

6

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?

International Journal of Accounting, Vol. 51, No. 1, pp. 23-50.
Number of pages: 38 Posted: 10 Jan 2014 Last Revised: 12 Mar 2020
Peter Kajüter, Florian van Gemmern and Martin Nienhaus
University of Münster - Accounting Center, University of Münster - Accounting Center and Ruhr-Universität Bochum
Downloads 384 (117,722)
Citation 2

Abstract:

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review, interim reporting, earnings management, information content

2.

Consequences of Interim Reporting: A Literature Review and Future Research Directions

European Accounting Review, forthcoming
Number of pages: 50 Posted: 04 Nov 2020 Last Revised: 06 Jan 2021
University of Münster - Accounting Center, Chair of International Accounting, University of Muenster, Ruhr-Universität Bochum and University of Münster - Accounting Center
Downloads 382 (118,434)

Abstract:

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interim reporting, reporting frequency, interim assurance, literature review

3.

How to Communicate an Exclusion From the Statutory Audit of Narrative Reports?

Number of pages: 54 Posted: 26 Dec 2018 Last Revised: 05 May 2020
Peter Kajüter, Max Meinhövel and Kai Schaumann
University of Münster - Accounting Center, University of Münster and University of Münster
Downloads 118 (351,809)

Abstract:

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assurance, audit exclusion, eye tracking, information processing, narrative disclosures

4.

The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports

Abacus, Vol. 53, Issue 1, pp. 28-58, 2017
Number of pages: 31 Posted: 09 Mar 2017
Peter Kajüter and Martin Nienhaus
University of Münster - Accounting Center and Ruhr-Universität Bochum
Downloads 6 (900,246)
Citation 4

Abstract:

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IAS 14, IFRS 8, Management approach, Segment reporting, Quasi‐experimental, Value relevance, Information asymmetry

5.

The Effect of Mandatory Quarterly Reporting on Firm Value

The Accounting Review, Vol. 94, No. 3, pp. 251-277.
Posted: 16 Aug 2018 Last Revised: 16 Oct 2020
Peter Kajüter, Martin Nienhaus and Florian van Gemmern
University of Münster - Accounting Center, Ruhr-Universität Bochum and University of Münster - Accounting Center

Abstract:

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event study, firm value, quarterly reporting, regression discontinuity, Singapore