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European Accounting Review Volume 21, 2012 - Issue 2
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Symposium on Enforcement of Accounting Standards

Economic Consequences of Accounting Enforcement Reforms: The Case of Germany

Jürgen Ernstberger Ruhr-University Bochum, GermanyCorrespondence[email protected]
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,
Michael Stich Ruhr-University Bochum, GermanyView further author information
&
Oliver Vogler Ruhr-University Bochum, GermanyView further author information
Pages 217-251 | Received 01 Jan 2009, Accepted 01 Jul 2011, Published online: 09 Dec 2011

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Geraroid O Cualain & Vincent Tawiah. (2023) Review of IFRS consequences in Europe: An enforcement perspective. Cogent Business & Management 10:1.
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Jesper Banghøy, Jan Marton, Thomas Plenborg & Emmeli Runesson. (2023) Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany. Accounting and Business Research 53:7, pages 790-820.
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David Windisch. (2021) Enforcement, Managerial Discretion, and the Informativeness of Accruals. European Accounting Review 30:4, pages 705-732.
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Alberto Quagli, Francesco Avallone, Paola Ramassa & Costanza Di Fabio. (2021) Someone else’s problem? The IFRS enforcement field in Europe. Accounting and Business Research 51:3, pages 246-270.
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Berit Hartmann, Jan Marton & Josefin Andersson Sols. (2020) IFRS in National Regulatory Space: Insights from Sweden. Accounting in Europe 17:3, pages 367-387.
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Alessandro Mechelli & Riccardo Cimini. (2019) Corporate governance, legal systems and value relevance of fair value estimates. Empirical evidence from the EU banking sector. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 48:2, pages 203-223.
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Mostafa Harakeh, Edward Lee & Martin Walker. (2019) The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France. Accounting in Europe 16:1, pages 106-138.
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Marcus Brocard, Benedikt Franke & Dennis Voeller. (2018) Enforcement Actions and Auditor Changes. European Accounting Review 27:3, pages 407-436.
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Martin Glaum, Peter Schmidt, Donna L. Street & Silvia Vogel. (2013) Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. Accounting and Business Research 43:3, pages 163-204.
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Ulf Brüggemann, Jörg-Markus Hitz & Thorsten Sellhorn. (2013) Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. European Accounting Review 22:1, pages 1-37.
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Christian Laschewski & Julia Nasev. (2021) Limits of private firms’ disclosure avoidance – Evidence from enforcing financial statements publication in Germany. Journal of Accounting and Public Policy 40:6, pages 106872.
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Solomon Opare, Muhammad Nurul Houqe & Tony van Zijl. (2021) Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital . Abacus 57:3, pages 502-556.
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Lan Anh Nguyen, Brendan O'Connell, Michael Kend, Van Anh Thi Pham & Gillian Vesty. (2021) The likelihood of widespread accounting manipulation within an emerging economy. Journal of Accounting in Emerging Economies 11:2, pages 312-339.
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Jörg-Markus Hitz, Stephanie Koch & Florian Moritz. (2020) Downlistings in European exchange-regulated markets: The role of enforcement. Journal of Accounting and Public Policy 39:6, pages 106735.
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Lorenzo Dal Maso, Kiridaran Kanagaretnam, Gerald J. Lobo & Francesco Mazzi. (2020) Is accounting enforcement related to risk-taking in the banking industry?. Journal of Financial Stability 49, pages 100758.
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Marius Gros & Alexander Nevrela. (2019) Revisiting the effectiveness of the German accounting enforcement reforms: a replication study. Management Review Quarterly 70:1, pages 135-164.
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Jung Hoon Kim & Steve Lin. (2019) Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany. Advances in Accounting 47, pages 100445.
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RALF EWERT & ALFRED WAGENHOFER. (2019) Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality. Journal of Accounting Research 57:1, pages 121-168.
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Christophe Van Linden & Tatiana Mazza. (2018) Quality control system criticism raised by the Public Company Accounting Oversight Board in non-US jurisdictions and earnings quality of non-cross-listed clients. International Journal of Auditing 22:3, pages 374-384.
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Lorenzo Dal Maso, Kiridaran Kanagaretnam, Gerald J. Lobo & Simone Terzani. (2018) The influence of accounting enforcement on earnings quality of banks: Implications of bank regulation and the global financial crisis. Journal of Accounting and Public Policy 37:5, pages 402-419.
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Bettina Thormann & Daniela Barth. 2018. Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling. Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling 473 489 .
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Jürgen Ernstberger, Benedikt Link, Michael Stich & Oliver Vogler. (2017) The Real Effects of Mandatory Quarterly Reporting. The Accounting Review 92:5, pages 33-60.
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Patrick Krauß, Paul Pronobis & Henning Zülch. (2014) Abnormal audit fees and audit quality: initial evidence from the German audit market. Journal of Business Economics 85:1, pages 45-84.
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Manuel Strohmenger. (2014) Enforcement Releases, Firm Characteristics, and Earnings Quality: Insights from Germany's Two-tiered Enforcement System. Journal of International Financial Management & Accounting 25:3, pages 271-304.
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Philip Brown, John Preiato & Ann Tarca. (2014) Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy. Journal of Business Finance & Accounting 41:1-2, pages 1-52.
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Rolf Uwe Fülbier & Thorsten Sellhorn. (2022) Understanding and Improving the Language of Business – How Corporate Reporting Research Can Better Serve Business and Society. SSRN Electronic Journal.
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Jochen Bigus & Florian Dreyer. (2022) Country-Level Accounting Enforcement and IPO Underpricing. SSRN Electronic Journal.
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Maximilian Rohmann & Alexandra Lilge. (2022) Enforcement Inspection Focus: Disclose or Conceal?. SSRN Electronic Journal.
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Marius F. Gros, Martin Nienhaus & Christopher Oehler. (2021) Causal Evidence on the Effects of Enforcement Investigations. SSRN Electronic Journal.
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Wenjie Xue. (2020) Toward a Positive Regulatory Enforcement Theory of Financial Reporting. SSRN Electronic Journal.
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Nelunika Samarasekera, Millicent Chang & Ann Tarca. (2012) IFRS and Accounting Quality: The Impact of Enforcement. SSRN Electronic Journal.
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Jürgen Ernstberger, Joerg-Markus Hitz & Michael Stich. (2012) Why Do Firms Produce Erroneous IFRS Financial Statements?. SSRN Electronic Journal.
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Ulf Brüggemann, Joerg-Markus Hitz & Thorsten Sellhorn. (2012) Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. SSRN Electronic Journal.
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John P. Preiato, Philip R. Brown & Ann Tarca. (2012) Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?. SSRN Electronic Journal.
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