Marius Gros

Niederrhein University of Applied Sciences

Germany

Goethe University Frankfurt - Department of Accounting and Auditing

Theodor-W.-Adorno-Platz 1

60323 Frankfurt

Germany

  • Niederrhein University of Applied Sciences

  • Goethe University Frankfurt - Department of Accounting and Auditing

SCHOLARLY PAPERS

9

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4

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4

Scholarly Papers (9)

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1.

Enforcement of Accounting Standards: How Effective is the German Two-Tier System in Detecting Earnings Management?

Review of Managerial Science, Vol. 9 (2015), pp. 431-485
Number of pages: 73 Posted: 05 Feb 2011 Last Revised: 16 Jun 2015
Hans-Joachim Böcking, Marius Gros, Marius Gros and Daniel Worret
Goethe University Frankfurt - Department of Accounting and Auditing, Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences and Goethe University Frankfurt - Department of Accounting and Auditing
Downloads 1,730 (12,445)
Citation 6

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Enforcement, IFRS, Accounting Error, Earnings Management, Accounting Quality

2.

Goodwill Impairment Test Disclosures under IAS 36: Compliance and Disclosure Quality, Disclosure Determinants, and the Role of Enforcement

Corporate Ownership & Control, Vol. 16 (2018), pp. 145-167.
Number of pages: 23 Posted: 28 Jul 2015 Last Revised: 11 Jan 2019
Marius Gros, Marius Gros and Sebastian Koch
Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences and Goethe University Frankfurt - Department of Accounting and Auditing
Downloads 512 (69,482)

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IFRS, Goodwill, IAS 36, Disclosure, Enforcement, Notes

3.

Causal Evidence on the Effects of Enforcement Investigations

Number of pages: 50 Posted: 08 Feb 2021 Last Revised: 02 Jul 2021
Marius Gros, Marius Gros, Martin Nienhaus and Christopher Oehler
Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences, Goethe University Frankfurt and Goethe University Frankfurt
Downloads 151 (243,348)

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costs and benefits of enforcement, financial reporting enforcement, firm-level effects of investigations

4.

Internal Audit Function Quality and Financial Reporting – Results of a Survey On German Listed Companies

Journal of Management and Governance. Vol. 21 (2017), p. 291-329.
Number of pages: 39 Posted: 26 Feb 2016 Last Revised: 11 Jan 2019
Marius Gros, Marius Gros, Sebastian Koch and Christoph Wallek
Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences, Goethe University Frankfurt - Department of Accounting and Auditing and Goethe University Frankfurt - Department of Accounting and Auditing
Downloads 31 (570,605)
Citation 1

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Internal Audit Function, Internal Controls, Financial Reporting Quality, Audit Efficiency, Corporate Governance

5.

The Association among Corporate Governance, Corruption, and Economic Prosperity in the Socialist Republic of Vietnam

Accounting, Economics, and Law: A Convivium, Forthcoming
Number of pages: 62 Posted: 14 Jun 2019
Marius Gros, Marius Gros and Tobias Henke
Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences and Vietnamese-German University
Downloads 22 (628,178)

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OECD principles of corporate governance; corruption; Vietnam; economic prosperity; case study

6.

If Humans Fail, Machines Take Action: Assessment of Accounting Error Detection Using Machine Learning

Number of pages: 62
Marius Gros, Marius Gros and Anika Hanke
Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences and Goethe University Frankfurt - Faculty of Economics and Business Administration
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enforcement, error detection, feature selection, SMOTE, topic modeling

7.

Lobbying and Audit Regulation in the EU

Accounting in Europe, Vol. 13 (2016), p. 381-403, DOI: 10.1080/17449480.2016.1255343
Posted: 01 Nov 2016 Last Revised: 11 Jan 2019
Marius Gros, Marius Gros and Daniel Worret
Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences and Goethe University Frankfurt - Department of Accounting and Auditing

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Lobbying, Audit Regulation, EU Legislation, Standard-Setting, Strategies of Argumentation

8.

Are Different Stock Market Transparency Requirements Associated with Different Accounting Quality Levels? An Analysis of Bonding Effects on the German Stock Market

Journal of Business Economics, Vol. 85 (2015), pp. 597-633
Posted: 16 Jun 2015 Last Revised: 22 Jun 2015
Marius Gros, Marius Gros and Christoph Wallek
Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences and Goethe University Frankfurt - Department of Accounting and Auditing

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Accounting quality, Stock market segments, Regulation, Bonding

9.

The Challenge of Measuring Audit Quality: Some Evidence

International Journal of Critical Accounting, Vol. 6, No. 4, 2014, pp. 345-374
Posted: 11 Dec 2013 Last Revised: 28 Jan 2015
Marius Gros, Marius Gros and Daniel Worret
Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences and Goethe University Frankfurt - Department of Accounting and Auditing

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audit quality; accounting quality; empirical audit research; opinion shopping; audit regulation; evidence-based regulation; earnings management; discretionary accruals; critical accounting