University of Mannheim - Accounting and Taxation
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Accounting, Disclosure, Germany, Standards, Survey
United States, Germany, IFRS, US GAAP, German GAAP, Grundsätze ordnungsmäßiger Buchführung, accounting theory, fair value, conceptual framework, comparability and con-sistency of accounting systems, standard setting, principles vs. rules debate, accounting policies, accounting choices
auditor independence, accountability pressure, client retention incentives, oversight board, behavioural experiment
auditor independence, accountability pressure, client retention incentives, oversight board, behavioral experiment
Bias, Heuristics, behavioral research, experimental economics, auditing, auditor, judgment, decision-making
corporate governance, disclosure, behavioral economics, accounting, biases and heuristics, auditor report
corporate governance, behavioral economics, accounting, disclosure, Germany, statutory audit, law and economics, biases and heuristics
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EU endorsement, legal certainty, IFRS, true and fair view, enforcement, filling gaps
IFRS, revenue recognition, assets-liabilities-approach, revenue-expense-approach, fair value, EU endorsement, true and fair view
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