Selina Orthaus

University of Cologne

Albertus Magnus Platz

Cologne, NRW 50923

Germany

SCHOLARLY PAPERS

3

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Scholarly Papers (3)

1.

The Effect of Enforcement on Auditor Conservatism

Posted: 26 Dec 2019 Last Revised: 05 Aug 2020
Mareike Peters-Olbrich and Selina Orthaus
University of Cologne and University of Cologne

Abstract:

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auditor conservatism, audit quality, discretion, enforcement, financial reporting quality

2.

Pursuing Financial Stability under the Guise of Decision Usefulness? An Analysis of the IFRS 9 Expected Credit Loss Model in Light of the Public Interest

Posted: 04 Nov 2019
Selina Orthaus and Daniel Rugilo
University of Cologne and Department of Financial Accounting and Auditing, University Cologne

Abstract:

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Conceptual framework, Expected credit loss model, Financial reporting objectives, Financial stability, IFRS 9, Prudence, Prudential regulation, Public interest

3.

'Be Prudent in Using the Term Prudence' — A Historical Perspective on the Conceptual Transformation of Prudence in Financial Reporting

Posted: 25 Jul 2019
Selina Orthaus, Christoph Pelger and Christoph Kuhner
University of Cologne, University of Innsbruck and University of Cologne

Abstract:

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Accounting Concepts, Accounting History, Conceptual Framework, Prudence