Sebastian Koch

Goethe University Frankfurt - Department of Accounting and Auditing

Theodor-W.-Adorno Platz 4

60323 Frankfurt

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

591

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

Goodwill Impairment Test Disclosures under IAS 36: Compliance and Disclosure Quality, Disclosure Determinants, and the Role of Enforcement

Corporate Ownership & Control, Vol. 16 (2018), pp. 145-167.
Number of pages: 23 Posted: 28 Jul 2015 Last Revised: 11 Jan 2019
Marius Gros, Marius Gros and Sebastian Koch
Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences and Goethe University Frankfurt - Department of Accounting and Auditing
Downloads 518 (69,683)

Abstract:

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IFRS, Goodwill, IAS 36, Disclosure, Enforcement, Notes

2.

Investing to Mitigate and Adapt to Climate Change: A Framework Model

Number of pages: 47 Posted: 09 Dec 2016
Labour Market Information Council (LMIC), International Monetary Fund (IMF), The New School - Department of Economics and Goethe University Frankfurt - Department of Accounting and Auditing
Downloads 41 (526,272)

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Climatic changes, Public investment, Government expenditures, Econometric models, Climate Change, Fiscal Policy, Public Capital, Nonlinear Model Predictive Control

3.

Internal Audit Function Quality and Financial Reporting – Results of a Survey On German Listed Companies

Journal of Management and Governance. Vol. 21 (2017), p. 291-329.
Number of pages: 39 Posted: 26 Feb 2016 Last Revised: 11 Jan 2019
Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences, Goethe University Frankfurt - Department of Accounting and Auditing and Goethe University Frankfurt - Department of Accounting and Auditing
Downloads 32 (572,882)
Citation 1

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Internal Audit Function, Internal Controls, Financial Reporting Quality, Audit Efficiency, Corporate Governance