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Eine wissenschaftsethische Anmerkung zum Beitrag „Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungs-honoraren auf diskretionäre Periodenabgrenzungen“ (erschienen in der zfbf, 63. Jg. (2011), S. 310–343)

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  • Hansrudi Lenz

    (Julius-Maximilians-Universität Würzburg)

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  • Hansrudi Lenz, 2012. "Eine wissenschaftsethische Anmerkung zum Beitrag „Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungs-honoraren auf diskretionäre Periodenabgrenzun," Schmalenbach Journal of Business Research, Springer, vol. 64(3), pages 262-270, May.
    • Handle: RePEc:spr:sjobre:v:64:y:2012:i:3:d:10.1007_bf03373692
    DOI: 10.1007/BF03373692
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    References listed on IDEAS

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    1. Quick, Reiner & Sattler, M., 2011. "Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 54029, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    2. Keith L. Jones & Gopal V. Krishnan & Kevin D. Melendrez, 2008. "Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 25(2), pages 499-531, June.
    3. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    4. Jere R. Francis, 2006. "Are Auditors Compromised by Nonaudit Services? Assessing the Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 747-760, September.
    5. .Reiner Quick & Matthias Sattler, 2011. "Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen," Schmalenbach Journal of Business Research, Springer, vol. 63(4), pages 310-343, June.
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