Marius Gros

University of Bremen - Department of Business Administration

Bremen, D-28359

Germany

Goethe University Frankfurt - Department of Accounting and Auditing

Theodor-W.-Adorno-Platz 1

60323 Frankfurt

Germany

Goethe University Frankfurt - Institute of Law and Finance

Campus Westend - Grüneburgplatz 1

Frankfurt, 60323

Germany

SCHOLARLY PAPERS

6

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Scholarly Papers (6)

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
Goethe University Frankfurt - Department of Accounting and Auditing, University of Bremen - Department of Business Administration and Goethe University Frankfurt - Department of Accounting and Auditing
Downloads 1,448 (7,904)

Abstract:

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

2.

Goodwill Impairment Test Disclosures Under IAS 36: Disclosure Quality and its Determinants in Europe

Number of pages: 55 Posted: 28 Jul 2015
Marius Gros and Sebastian Koch
University of Bremen - Department of Business Administration and Goethe University Frankfurt - Department of Accounting and Auditing
Downloads 53 (99,115)

Abstract:

IFRS, IAS 36, Impairment Test, Goodwill, Impairment-Only-Approach, Disclosure Quality

3.

Lobbying and Audit Regulation in the EU

Accounting in Europe (Forthcoming), DOI: 10.1080/17449480.2016.1255343
Posted: 01 Nov 2016 Last Revised: 26 Nov 2016
Marius Gros and Daniel Worret
University of Bremen - Department of Business Administration and Goethe University Frankfurt - Department of Accounting and Auditing

Abstract:

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

4.

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

Journal of Management and Governance (Forthcoming)
Posted: 26 Feb 2016
Marius Gros, Sebastian Koch and Christoph Wallek
University of Bremen - Department of Business Administration, Goethe University Frankfurt - Department of Accounting and Auditing and Goethe University Frankfurt - Department of Accounting and Auditing

Abstract:

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

5.

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 and Christoph Wallek
University of Bremen - Department of Business Administration and Goethe University Frankfurt - Department of Accounting and Auditing

Abstract:

Accounting quality, Stock market segments, Regulation, Bonding

6.

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 and Daniel Worret
University of Bremen - Department of Business Administration and Goethe University Frankfurt - Department of Accounting and Auditing

Abstract:

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