Browsing BI Open by Author "Stefani, Ulrike"
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Audit Regulations, Audit Market Structure, and Financial Reporting Quality
Bleibtreu, Christopher; Stefani, Ulrike (Journal article, 2021)In order to reduce the high level of concentration in the market segment of statutory audits of listed companies and to improve audit quality, new audit market regulations have been introduced (e.g., the mandatory rotation ... -
The interdependence between market structure and the quality of audited reports: the case of non-audit services
Bleibtreu, Christopher; Stefani, Ulrike (Peer reviewed; Journal article, 2022)This paper addresses the effects of a prohibition of providing non-audit services (NAS) to audit clients. By combining a strategic auditor–client game with a circular market-matching model that has an endogenous number of ... -
The real effects of financial reporting: Evidence and suggestions for future research
Biehl, Henrike; Bleibtreu, Christopher; Stefani, Ulrike (Journal article; Peer reviewed, 2024)This article systematically reviews 94 accounting and finance studies that address the real effects of financial reporting. Whereas the effects of financial reporting on capital suppliers’ decisions traditionally have ...