... 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...

... waste disposal facility in Germany. Quality Safety Auditing Nuclear energy industry ISO 9000 series Germany © MCB UP Limited 2003 During the IMS development phase: A system consists of interrelated elements, such as processes, that use various resources to achieve set...

... examples of matters in which the FCA has had an advisory role. © Authors 1995 Accounting policies Audit Germany Policy Public finance Public sector accounting In 1994, a Berlin daily newspaper published an article under the headline “Federal Court of Audit must not make policy...