Institute for Accounting, Auditing and Analysis
Ludwigstr. 28 RG
Munich, 80539
Germany
LMU Munich School of Management
CEO, CFO, Financial Misreporting, Fraud, Manager Style
real effects, economic consequences, leases, IASB, standard-setting
Real effects, standard setting, political economy of accounting, political ideology
audit committee chairs, personal risk management, audit quality, interviews
EFRAG, legitimacy, organisational survival, regulatory intermediary, IFRS