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Research Articles

Lobbying and Audit Regulation in the EU

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Zakir Akhand & Amin Mawani. (2023) Arm's Length Principle vs. Formulary Apportionment in BEPS Action 13: Stakeholders’ Perspectives. Accounting in Europe 20:2, pages 225-243.
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Benedikt Downar, Jürgen Ernstberger, Christopher Koch & Martin Prott. (2022) Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?. European Accounting Review 31:5, pages 1059-1088.
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Armin Mertens. (2019) Regulating the audit market in the European Union: who dominates, who loses?. Journal of European Public Policy 26:12, pages 1818-1835.
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Articles from other publishers (7)

Alessandra Kulik & Michael Dobler. (2023) Stakeholder participation in the ISSB’s standard-setting process: the consultations on the first exposure drafts on sustainability reporting. Sustainability Accounting, Management and Policy Journal 14:7, pages 349-380.
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Elina Elisabet Haapamäki & Juha Mäki. (2023) An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements. Journal of Accounting Literature.
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Benedikt Downar, Jürgen Ernstberger & Christopher Koch. (2021) Who makes partner in Big 4 audit firms? – Evidence from Germany. Accounting, Organizations and Society 91, pages 101176.
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Benedikt Downar, Jürgen Ernstberger & Christopher Koch. (2021) Determinants and consequences of auditor dyad formation at the top level of audit teams. Accounting, Organizations and Society 89, pages 101156.
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Michael I. C. NwoguguMichael I. C. Nwogugu. 2021. Geopolitical Risk, Sustainability and “Cross-Border Spillovers” in Emerging Markets, Volume II. Geopolitical Risk, Sustainability and “Cross-Border Spillovers” in Emerging Markets, Volume II 249 299 .
Elina Haapamaki. (2022) An Analysis of Submissions on Proposed Regulations for Review Assurance in Finland. SSRN Electronic Journal.
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JJrgen Ernstberger, Christopher W. Koch & Martin Prott. (2016) Academic Practitioner Auditors. SSRN Electronic Journal.
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