Annette Köhler

University of Duisburg-Essen

Assistant Professor

Lotharstrasse 65

Duisburg, 47057

Germany

SCHOLARLY PAPERS

3

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Top 20,119

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Scholarly Papers (3)

1.

The Effects of Key Audit Matters on the Auditor's Report's Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors

Number of pages: 63 Posted: 14 Sep 2016
University of Duisburg-Essen, University of Hamburg and University of Duisburg-Essen
Downloads 1,713 (9,163)

Abstract:

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improved auditor’s report, key audit matters, communicative value, trust model

2.

Professional Skepticism and Auditor Judgment: Does Trait Skepticism Mitigate the Recency Bias?

Number of pages: 42 Posted: 07 Dec 2016
Christopher Koch, Annette Köhler and Kristina Yankova
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management, University of Duisburg-Essen and University of Duisburg-Essen - Mercator School of Management
Downloads 360 (80,742)

Abstract:

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Professional Skepticism, Trait Skepticism, Auditor Judgment, Recency

3.

The Internal Audit Dilemma - The Impact of Executive Directors versus Audit Committees on Internal Auditing Work

Managerial Auditing Journal 32 (2017), No. 9, 854-878
Number of pages: 38 Posted: 21 Jun 2017 Last Revised: 22 Oct 2018
Marc Eulerich, Jörg Henseler and Annette Köhler
University of Duisburg-Essen, Mercator School of Management, Department of Design, Production & Management; Faculty of Engineering Technology and University of Duisburg-Essen
Downloads 241 (124,527)

Abstract:

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Internal Audit Function, Executive Board, Audit Committee, Serving Two Masters