Financial Reporting Enforcement

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Financial Reporting Enforcement

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dc.contributor.author Olsen, Carsten Allerslev
dc.date.accessioned 2018-04-12T12:44:56Z
dc.date.available 2018-04-12T12:44:56Z
dc.date.issued 2018-04-12
dc.identifier.isbn 9788793579705
dc.identifier.isbn 9788793579712
dc.identifier.issn 0906-6934
dc.identifier.uri http://hdl.handle.net/10398/9613
dc.description.abstract This dissertation explores how financial reporting enforcement differs in Europe and how these differences influence the materiality assessment and disclosure decisions made by the preparers of the financial statement. Furthermore, it analyses how financial reporting enforcement influences the auditors’ auditing efforts, which are made in conjunction with the impact of the enforcement of auditors and limitations on the auditors’ liability. However, research indicates that strict enforcement is a prerequisite for ensuring compliance with accounting regulations (Hail and Leuz 2006, Daske et al. 2008, 2013, Ernstberger et al. 2012, Christensen et al. 2013, Leuz and Wysocki 2016). Nevertheless, enforcement remains at the discretion of the individual member states, which has led to heterogeneous enforcement despite recent attempts to strengthen and harmonise it (Hirtz et al. 2012, Christensen et al. 2013, Brown et al. 2014). This heterogeneous enforcement has created a particular need to understand how enforcement influences financial reporting if the primary users must be able to use it as a reliable source of information. This issue is investigated in the following three papers that compose this dissertation. en_US
dc.format.extent 216 en_US
dc.language eng en_US
dc.relation.ispartofseries PhD Series;12.2018
dc.title Financial Reporting Enforcement en_US
dc.type phd en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Institut for Regnskab og Revision en_US
dc.contributor.departmentshort RR en_US
dc.contributor.departmentuk Department of Accounting and Auditing en_US
dc.contributor.departmentukshort AA en_US
dc.publisher.city Frederiksberg en_US
dc.publisher.year 2018 en_US
dc.title.subtitle Impact and Consequences en_US


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