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All fields Title Creator / Publisher Keyword Year AND OR AND NOT All fields Title Creator / Publisher Keyword Year AND OR AND NOT All fields Title Creator / Publisher Keyword Year AND OR AND NOT All fields Title Creator / Publisher Keyword Year AND OR AND NOT All fields Title Creator / Publisher Keyword Year Sort by creator [A → Z]' creator [Z → A]' publishing year ↑ (asc)' publishing year ↓ (desc)' title [A → Z]' title [Z → A]' Simple Search Page: 1 2 Hits 1 – 20 of 40 1 Essays in Mutual Fund Research Stolper, Oscar A. (Prof. Dr.); Scheld, Dominik. - : Philipps-Universität Marburg, Wirtschaftswissenschaften, 2021 BASE Show details 2 Dynamiken der Wirtschaft des Mittleren Reichs. Warengewinnung von Getreide, Kupfer und Türkis Gutmann, Tobias. - 2021 BASE Show details 3 Common Language and International Trade Rindler, Michael. - 2021 BASE Show details 4 Complexity in economic and social systems Drożdż, Stanisław; Kwapień, Jarosław; Oświęcimka, Paweł. - : Basel: MDPI, 2021 BASE Show details 5 Deadline analysis of workflow graphs and workflow performance optimization Botezatu, Mirela. - : ETH Zurich, 2019 BASE Show details 6 Exploring Crosslingual Word Embeddings for Semantic Classification in Text and Dialogue Vsesviatska, Oleksandra. - : Universität, 2019 BASE Show details 7 Entscheidungs-Frames und Framing-Effekte: Varianten, Wirkungen und psychologische Ursachen Kiell, Guido. - 2019 BASE Show details 8 Policy transformation in Canada: Is the past prologue? Hughes Tuohy, Carolyn; Borwein, Sophie; Loewen, Peter John. - : Toronto: University of Toronto Press, 2019 BASE Show details 9 Semantic Annotation and Search: Bridging the Gap between Text, Knowledge and Language Zhang, Lei. - : KIT-Bibliothek, Karlsruhe, 2018 BASE Show details 10 Essays on the effectiveness of KAM disclosure in auditor's reports Rematzki, Johanna. - 2018 Abstract: This cumulative dissertation examines the effectiveness of key audit matters (KAMs) in the auditor’s report. The first paper investigates whether KAMs contribute to the audit expectation gap. While standard setters and regulators suggest that the expanded auditor's report will be a lot clearer when KAM disclosure is included, researchers believe that the audit expectation gap is rather an educational gap which exists because financial statement users are not aware of auditor’s responsibilities, even in the presence of KAMs. Our results reveal that KAM disclosure may not serve as a beneficial tool to narrow the audit expectation gap. The second paper examines the effect of linguistic characteristics in KAM disclosure on investors’ behavior in two ways: investors’ tendency to scrutinize managerial decision-making and investors' willingness to invest. While our findings show no significant differences for investors’ tendency to scrutinize managerial judgment making, we find that investors receiving an auditor's report with firm-specific information are less willing to invest in the company than investors who received an auditor’s report with standardized language. The third paper examines whether KAM disclosure influences managerial decision-making. We provide evidence that managers engage less in earnings management activities when the level of transparency in the auditor’s report increases. The fourth paper analyzes expanded auditor’s reports of CDAX listed companies in Germany. Our results show that the auditor identifies a wide variety of accounting matters in KAM disclosure which increases the informational value of the “new” auditor’s report. However, we also find that boilerplate and standardized language still exists. Taken together, the dissertation sheds light on the potential costs and benefits of KAM disclosure in the auditor’s report. Keyword: Audit expectation gap; Auditor's report; ddc:330; Financial reporting environment; Investors' behavior; Key Audit Matters URL: http://hdl.handle.net/2003/37865 https://doi.org/10.17877/DE290R-19852 BASE Hide details 11 Essays on trade, inequality, and redistribution ; Aufsätze zu Handel, Ungleichheit und Umverteilung Köllner, Sebastian. - 2018 BASE Show details 12 The unity of the capitalist economy and state: A systematic-dialectical exposition of the capitalist system Reuten, Geert. - : Leiden: Brill, 2018 BASE Show details 13 The Impact of Cryptocurrencies on the Internet of Things - Insights from Prototypes Wörner, Dominic. - : ETH Zurich, 2017 BASE Show details 14 Face value of companies: deep learning for nonverbal communication Burgard, Sophie. - : Humboldt-Universität zu Berlin, 2017 BASE Show details 15 Managerial Cognition, Search and Strategy: Essays on Microfoundations Tata, Amulya. - : ETH Zurich, 2017 BASE Show details 16 Strukturen und Determinanten der Kommunikation in multinationalen Teams: eine Analyse der Arbeitswelt der internationalen Handelsseefahrt Brenker, Michael. - 2017 BASE Show details 17 Generationen, Generationenbeziehungen, Generationenpolitik. Ein mehrsprachiges Kompendium - Edition 2017 Lamura, Giovanni; Ivashchenko, Olga; Lüscher, Kurt. - : Konstanz: Universität Konstanz, 2017 BASE Show details 18 Multilingualism in the Global South (and beyond) Hollington, Andrea; Salverda, Tijo; Tappe, Oliver. - : Global South Studies Center, Cologne, 2016 BASE Show details 19 Methods and Tools for Management of Distributed Event Processing Applications Riemer, Dominik. - : KIT-Bibliothek, Karlsruhe, 2016 BASE Show details 20 Distillation of News Flow intoAnalysis of Stock Reactions Zhang, Junni L.; Härdle, Wolfgang K.; Chen, Cathy Y.. - : Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2015 BASE Show details Page: 1 2

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