... and private family firms in Germany. It employs univariate tests, ordinary least squares and two-stage least squares regressions to investigate potential threats to perceived auditor independence and knowledge spillovers between jointly provided NAS and audit services. Findings – Incumbent auditors...

...Reiner Quick; Matthias Sattler; Daniela Wiemann Purpose The aim of the present paper is to examine the impact of agency costs on the demand for non‐audit services (NAS) in Germany. Design/methodology/approach This study uses data from German listed companies to test whether audit clients vary...

... effective auditing of an IMS. During the IMS development phase: Quality Safety Auditing Nuclear energy industry ISO 9000 series Germany Integrating management systems, such as those for quality and safety, should enhance managerial and operational effectiveness. Whether...

... examples of matters in which the FCA has had an advisory role. 1 the evaluation of public finance issues on the basis of political criteria which is outside the remit of public sector audit institutions in Germany; and 2 the political impact that may be caused by the audit institutions...