Michael Dobler

Dresden University of Technology - Faculty of Economics and Business Management

Mommsenstrasse 13

Dresden, D-01062

Germany

http://tu-dresden.de/bu/wirtschaft/wus

SCHOLARLY PAPERS

16

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CITATIONS
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4

Scholarly Papers (16)

1.

How Informative is Risk Reporting? - a Review of Disclosure Models

Munich Business Research Working Paper No. 2005-01
Number of pages: 34 Posted: 27 Dec 2004
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Downloads 1,683 (8,931)
Citation 2

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Cheap talk, disclosure models, risk management, risk reporting

2.

Auditing Corporate Risk Management - a Critical Analysis of a German Particularity

The ICFAI Journal of Audit Practice, Vol. 1 (2004), No. 2, pp. 49-64
Number of pages: 19 Posted: 12 May 2004 Last Revised: 15 Jan 2013
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Downloads 1,438 (11,510)
Citation 1

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auditing, audit opinion, expectation gap, internal control, risk early recognition system, risk management, risk reporting, Sarbanes-Oxley Act, test of controls

3.

Credibility of Managerial Forecast Disclosure - Game Theory and Regulative Implications

Munich Business Working Paper No. 2004-04
Number of pages: 38 Posted: 08 May 2004
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Downloads 733 (31,443)

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Auditing, cheap talk, disclosure models, forecast disclosure, liability, risk reporting

4.

National and International Developments in Risk Reporting: May the German Accounting Standard 5 Lead the Way Internationally?

German Law Journal, Vol. 6, No. 8, pp. 1191-1200, 2005
Number of pages: 10 Posted: 10 Aug 2005
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Downloads 563 (44,783)
Citation 1

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EC Directives, GAS 5, Germany, IASB-Project Management Commentary, Risk Reporting

5.

Risk Disclosures and Cultural Values: A Research Note

Research Journal of Finance and Accounting, 2016, Vol. 7 No. 18, pp. 53–61
Number of pages: 9 Posted: 07 Oct 2016 Last Revised: 26 Oct 2016
Michael Dobler, Kaouthar Lajili and Daniel Zeghal
Dresden University of Technology - Faculty of Economics and Business Management, University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration
Downloads 87 (274,128)

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Cross-country accounting research, Cultural values, Financial reporting, Risk disclosures, Risk reporting

6.

Risk Disclosures, Governance and Ownership: Evidence from German Non-Listed Firms

Corporate Ownership & Control, Vol. 15 No. 4, 2018, pp. 46-57. DOI: 10.22495/cocv15i4art4
Number of pages: 12 Posted: 06 Aug 2018
Michael Dobler and Melissa Luckner
Dresden University of Technology - Faculty of Economics and Business Management and Dresden University of Technology - Faculty of Economics and Business Management
Downloads 34 (424,942)

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Concentrated Ownership, Corporate Governance, Financial Reporting, Germany, Non-listed Firms, Private Firms, Risk Disclosures

7.

Constituents’ Formal Participation in the IASB's Due Process: New Insights into the Impact of Country and Due Process Document Characteristics

Journal of Governance and Regulation, 2016, Vol. 5 No. 3, pp. 50–66
Number of pages: 18 Posted: 07 Oct 2016 Last Revised: 27 Jul 2018
Michael Dobler and Oliver Knospe
Dresden University of Technology - Faculty of Economics and Business Management and Independent
Downloads 4 (582,285)

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Accounting, Comment Letters, International Accounting Standards Board (IASB), International Financial Reporting Standards (IFRS), Legitimacy, Standard-setting

8.

Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters

In: Accounting in Europe, online first (September 15, 2018). DOI:10.1080/17449480.2018.1514124
Posted: 31 Oct 2018
Martin Gäumann and Michael Dobler
Dresden University of Technology and Dresden University of Technology - Faculty of Economics and Business Management

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European Financial Reporting Advisory Group (EFRAG), International Financial Reporting Standards (IFRS), National Standard-Setters, Legitimacy, Standard-Setting

9.

Corporate Environmental Sustainability Disclosures and Environmental Risk: Alternative Tests of Socio-Political Theories

Journal of Accounting & Organizational Change, Vol. 11 No. 3, pp. 301-332, 2015
Posted: 25 Sep 2015 Last Revised: 23 Jun 2016
Michael Dobler, Kaouthar Lajili and Daniel Zeghal
Dresden University of Technology - Faculty of Economics and Business Management, University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration

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Accountability and responsibility, Social and environmental accounting, Corporate social responsibility, Environmental accounting, Environmental accounting and reporting, Sustainability accounting

10.

Auditor-Provided Non-Audit Services in Listed and Private Family Firms

Managerial Auditing Journal, Vol. 29 (2014), No. 5, pp. 427-454
Posted: 22 Jun 2014
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management

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Advisory services, Audit fees, Auditor independence, Family firm, Fee disclosure, Germany, Knowledge spillovers, Listing, Non-audit services (NAS)

11.

Environmental Performance, Environmental Risk and Risk Management

Business Strategy and the Environment, Vol. 23 (2014), No. 1, pp. 1-17
Posted: 16 Jan 2013 Last Revised: 22 Jun 2014
Michael Dobler, Kaouthar Lajili and Daniel Zeghal
Dresden University of Technology - Faculty of Economics and Business Management, University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration

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environmental policy, environmental risk, environmental risk management, environmental performance, content analysis, United States

12.

Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector

Journal of Interrnational Accounting Research, Vol. 10, No. 2, 2011
Posted: 18 Nov 2011
Michael Dobler, Kaouthar Lajili and Daniel Zeghal
Dresden University of Technology - Faculty of Economics and Business Management, University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration

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content analysis, risk disclosure, risk management

13.

Incentives for Risk Reporting - A Discretionary Disclosure and Cheap Talk Approach

International Journal of Accounting, Vol. 43, No. 2, 2008
Posted: 03 Nov 2008 Last Revised: 22 Jun 2014
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management

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cheap talk, discretionary disclosure models, incentives, regulation, risk management, risk reporting

14.

Rethinking Revenue Recognition - The Case of Construction Contracts Under International Financial Reporting Standards

International Journal of Revenue Management, Vol. 2, No. 1, pp. 1-22, 2008
Posted: 03 Nov 2008
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management

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accounting standards, asset liability approach, construction contracts, decision usefulness, earnings management, fair value, income concept, International Financial Reporting Standards, IFRSs, revenue recognition, stewardship

15.

Credibility of Managerial Forecast Disclosure in Market and Regulated Settings

International Journal of Financial Services Management, Vol. 3, No. 1, pp. 83-98, 2008
Posted: 03 Nov 2008
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management

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audit regulations, cheap talk, credibility, forecast disclosure, liability regulations, credibility, management forecasts, financial reporting

16.

De Facto Convergence of IFRSs and U.S. GAAP - An Empirical Analysis of Form 20-F Reconciliations of EU Companies

Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf), Vol. 60, No. 12. pp. 809-845, 2008
Posted: 03 Nov 2008 Last Revised: 07 Jan 2009
Michael Dobler and Nina Günther
Dresden University of Technology - Faculty of Economics and Business Management and Technische Universität München - Center for Entrepreneurial and Financial Studies

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accounting convergence, cross listing, Form 20-F, IFRSs, reconciliation, U.S. GAAP