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Center for Financial Reporting and Auditing (CFRA) | ESMT Berlin

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What’s next after corona?

May 14, 2020 Maximilian Müller 0

Corona everywhere. The rapid developments since the beginning of the year confront managers and investors with unprecedented uncertainty. Investors are worried about the loss of […]

Why do politicians intervene in accounting regulation? The role of ideology and special interests

April 2, 2020 CFRA 0

TRR 266 researchers Jannis Bischof and Holger Daske, together with Christoph Sextroh, analyzed public statements of U.S. Congress members to determine the influence of politicians […]

How to help the right firms when (all) firms struggle

March 20, 2020 Maximilian Müller 0

With whole economies shutting down, policymakers around the world deliberate how to keep “healthy” businesses that temporarily struggle alive. Research by Inga Bethmann (PwC), and […]

An investigation of auditors’ judgments when companies release earnings before audit completion

February 20, 2020 CFRA 0

Releasing annual earnings prior to the completion of auditing, is common practice in most U.S. public companies, according to the latest insights into financial reporting […]

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CFRA | ESMT Berlin
Schlossplatz 1
10178 Berlin, Germany
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