Mareike Peters-Olbrich

University of Cologne

Albertus Magnus Platz

Cologne, GA NRW 50923

Germany

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Scholarly Papers (1)

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Adverse Effects of Accounting Enforcement on Financial Reporting Quality – The Role of Auditor Conservatism

Posted: 26 Dec 2019 Last Revised: 01 Jun 2021
Mareike Peters-Olbrich and Selina Orthaus
University of Cologne and University of Cologne

Abstract:

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auditor conservatism, audit quality, enforcement, financial reporting quality