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dc.contributor.advisorPott, Christiane-
dc.contributor.authorHeilmann, Melina-
dc.date.accessioned2021-03-24T08:54:59Z-
dc.date.available2021-03-24T08:54:59Z-
dc.date.issued2020-
dc.identifier.urihttp://hdl.handle.net/2003/40094-
dc.identifier.urihttp://dx.doi.org/10.17877/DE290R-21971-
dc.description.abstractConsidering the interest of standard setters, researchers and practitioners in improving the effectiveness of disclosures in financial reporting, this dissertation is aimed at examining the communication of auditors, managers and members of the supervisory board with stakeholders. While the first three papers of the dissertation investigate the effects of the recent changes of the auditor’s report, the fourth and the fifth paper examine the report of the supervisory board and the CEO letter regarding their communicative value. The first paper provides a literature overview of studies investigating the impact of the new requirement to disclose Key Audit Matters (KAMs) in the auditor’s report. As it reveals the need for further research regarding KAMs, the dissertation includes two experimental studies examining the effect of KAM disclosure on managers’ reporting behavior and on the audit expectation gap. Our findings indicate a limited impact of KAM disclosures on investors’ perceptions but a positive influence on management behavior, as managers are less likely to make an aggressive financial reporting decision when the auditor’s report includes a KAM. Moreover, we investigate whether the supervisory board refers to KAMs in its annual report. As an effective communication also depends on the language used in financial disclosures, we also provide a textual analysis of reports of the supervisory board and CEO letters that reveals potential for improvement. Overall, the dissertation highlights the importance of an effective communication by auditors and board directors with stakeholders.en
dc.language.isoende
dc.subjectKey audit mattersen
dc.subjectAuditor's reporten
dc.subjectAudit expectation gapen
dc.subjectReport of the supervisory boarden
dc.subjectCEO letteren
dc.subject.ddc330-
dc.titleImproving communication in auditing and financial reportingen
dc.title.alternativeAn analysis of current disclosures by auditors and board directorsen
dc.typeTextde
dc.contributor.refereeKreße, Bernhard-
dc.date.accepted2021-02-25-
dc.type.publicationtypedoctoralThesisde
dc.subject.rswkWirtschaftsprüfungde
dc.subject.rswkJahresabschlussde
dc.subject.rswkBestätigungsvermerkde
dcterms.accessRightsopen access-
eldorado.secondarypublicationfalsede
Appears in Collections:Lehrstuhl für Internationale Rechnungslegung und Wirtschaftsprüfung

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