Klaus Henselmann

University of Erlangen-Nürnberg (FAU)

Accounting and Auditing

Lange Gasse 20

Nürnberg, 90403

Germany

http://www.pw.wiso.fau.de

SCHOLARLY PAPERS

2

DOWNLOADS

207

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

The Role of Non-Governmental Organizations (NGOs) as Intermediaries of the European Union Decision to Adopt International Accounting Standards: 1973-2002

Accounting Historians Journal, Forthcoming
Number of pages: 79 Posted: 05 Sep 2015 Last Revised: 24 Jan 2017
Devrimi Kaya, Robert J. Kirsch and Klaus Henselmann
Ruhr Universität Bochum, Southern Connecticut State University and University of Erlangen-Nürnberg (FAU)
Downloads 207 (150,320)

Abstract:

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Accounting History, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), Non-Governmental Organization (NGO), Fédération des Experts Comptables Européens (FEE), European Financial Reporting Advisory Group (EFRAG)

2.

Irregularities in Accounting Numbers and Earnings Management – A Novel Approach Based on SEC XBRL Filings

Journal of Emerging Technologies in Accounting, Forthcoming
Posted: 24 Jul 2013 Last Revised: 01 Aug 2015
Klaus Henselmann, Dominik Ditter and Elisabeth Scherr
University of Erlangen-Nürnberg (FAU), University of Erlangen-Nürnberg (FAU) and University of Erlangen-Nürnberg (FAU)

Abstract:

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XBRL, digit analysis, Benford’s Law, earnings management, earnings benchmarks