Ulrike Stefani

University of Konstanz - Department of Economics

Konstanz, D-78457

Germany

SCHOLARLY PAPERS

10

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Scholarly Papers (10)

1.

Audit Market Regulation around the World: Descriptive Evidence, Market Structure, and Audit Quality

Number of pages: 57 Posted: 09 May 2014 Last Revised: 27 Jul 2017
Ulf Mohrmann, Ulrike Stefani and Benjamin Hess
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, University of Konstanz - Department of Economics and University of Konstanz - Department of Economics
Downloads 479 (71,644)
Citation 1

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Audit Market Regulation, Audit Market Concentration, Audit Market Competition, Audit Quality, Cross-Country Study

2.

The Interdependence between the Market Structure and the Quality of Audited Reports: The Case of Non-Audit Services

Number of pages: 50 Posted: 06 Jun 2015 Last Revised: 21 Jul 2019
Christopher Bleibtreu and Ulrike Stefani
BI Norwegian Business School and University of Konstanz - Department of Economics
Downloads 341 (106,368)
Citation 2

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Audit market concentration; audit market regulation; circular market-matching model; financial reporting quality; non-audit services; spatial competition

3.

Does Mandatory Audit Firm Rotation Harm or Benefit Non-Big 4 Audit Firms? An Analytical Investigation

Number of pages: 54 Posted: 06 Jun 2017 Last Revised: 30 Jan 2020
Christopher Bleibtreu and Ulrike Stefani
BI Norwegian Business School and University of Konstanz - Department of Economics
Downloads 301 (121,824)

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audit market concentration, auditor-client matching, client importance, mandatory audit firm rotation, market-matching model

4.

Rounding Up Performance Measures in German Firms: Earnings Cosmetics or Earnings Management on a Larger Scale?

Journal of Business Finance and Accounting, forthcoming
Number of pages: 39 Posted: 10 Dec 2016 Last Revised: 20 Aug 2020
Sebastian Lebert, Ulf Mohrmann and Ulrike Stefani
Ludwig Maximilian University of Munich, Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law and University of Konstanz - Department of Economics
Downloads 144 (241,766)
Citation 1

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Benford’s Law, Cognitive Thresholds, Left-Digit Bias, Rounding Up Earnings Management, Earnings Characteristics, Audit Quality

5.

The Effects of Joint Audits on Audit Quality and Audit Costs: A Game-theoretical Explanation for Contradictory Empirical Results

Number of pages: 55 Posted: 01 Apr 2021
Henrike Biehl, Christopher Bleibtreu and Ulrike Stefani
University of Konstanz - Department of Economics, BI Norwegian Business School and University of Konstanz - Department of Economics
Downloads 43 (488,681)

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audit regulation, joint audit, audit quality, audit costs, coordination, free riding, synergy

6.

Fool's Gold or Value for Money? The Link between Abnormal Audit Fees, Audit Firm Type, Fair‐Value Disclosures, and Market Valuation

International Journal of Auditing, Vol. 23, Issue 2, pp. 181-203, 2019
Number of pages: 23 Posted: 22 May 2020
Ulf Mohrmann, Jan Riepe and Ulrike Stefani
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, University of Tuebingen - Department of Banking and University of Konstanz - Department of Economics
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audit fees, audit firm size, banks, fair‐value accounting

7.

Auditor Incentives and the Structure of the Audit Market – A Basic Model for Investigating Simultaneous Effects of Audit Market Regulations

BFuP - Betriebswirtschaftliche Forschung und Praxis 2018 Vol. 70 No. 4
Posted: 26 Oct 2017 Last Revised: 30 Aug 2018
Christopher Bleibtreu and Ulrike Stefani
BI Norwegian Business School and University of Konstanz - Department of Economics

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auditing, audit market regulation, auditor incentives, audit market concentration, audit market competition, spatial competition, analytical model

8.

Non‐Additivity and the Salience of Marginal Productivities: Experimental Evidence on Distributive Fairness

Economica, Vol. 84, Issue 336, pp. 587-610, 2017
Number of pages: 24 Posted: 01 Sep 2017
University of Konstanz - Faculty of Economics and Statistics, CINCH / University of Duisburg Essen and University of Konstanz - Department of Economics
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9.

The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration

The Accounting Review 2018 Vol. 93, No. 1
Posted: 16 Mar 2017 Last Revised: 22 Jan 2018
Christopher Bleibtreu and Ulrike Stefani
BI Norwegian Business School and University of Konstanz - Department of Economics

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audit market structure, client importance, concentration, mandatory audit firm rotation, market matching model

10.

Fool’s Gold or Value for Money? The Link between Abnormal Audit Fees, Audit Firm Type, Fair Value Disclosures, and Market Valuation

International Journal of Auditing, Forthcoming
Posted: 25 Apr 2013 Last Revised: 15 May 2019
Ulf Mohrmann, Jan Riepe and Ulrike Stefani
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law, University of Tuebingen - Department of Banking and University of Konstanz - Department of Economics

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Fair Value Accounting, Audit Fees, Audit Firm Size, Auditor Industry Specialization, Banks