[{"title":"When do firms highlight their effective tax rate?","department":[{"_id":"635"},{"_id":"186"},{"_id":"189"},{"_id":"19"}],"publication_status":"published","publication_identifier":{"issn":["0001-4788","2159-4260"]},"date_updated":"2023-01-12T11:52:59Z","doi":"10.1080/00014788.2021.1958669","language":[{"iso":"eng"}],"user_id":"83776","keyword":["Accounting","Finance"],"publication":"Accounting and Business Research","publisher":"Informa UK Limited","author":[{"last_name":"Flagmeier","full_name":"Flagmeier, Vanessa","first_name":"Vanessa"},{"first_name":"Jens","full_name":"Müller, Jens","last_name":"Müller","id":"1245"},{"orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","first_name":"Caren","id":"530","last_name":"Sureth-Sloane"}],"date_created":"2023-01-11T11:34:17Z","status":"public","volume":53,"intvolume":" 53","_id":"36065","issue":"1","page":"1-37","citation":{"ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When do firms highlight their effective tax rate?,” Accounting and Business Research, vol. 53, no. 1, pp. 1–37, 2021, doi: 10.1080/00014788.2021.1958669.","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2021) 1–37.","mla":"Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research, vol. 53, no. 1, Informa UK Limited, 2021, pp. 1–37, doi:10.1080/00014788.2021.1958669.","bibtex":"@article{Flagmeier_Müller_Sureth-Sloane_2021, title={When do firms highlight their effective tax rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669}, number={1}, journal={Accounting and Business Research}, publisher={Informa UK Limited}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2021}, pages={1–37} }","apa":"Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2021). When do firms highlight their effective tax rate? Accounting and Business Research, 53(1), 1–37. https://doi.org/10.1080/00014788.2021.1958669","ama":"Flagmeier V, Müller J, Sureth-Sloane C. When do firms highlight their effective tax rate? Accounting and Business Research. 2021;53(1):1-37. doi:10.1080/00014788.2021.1958669","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research 53, no. 1 (2021): 1–37. https://doi.org/10.1080/00014788.2021.1958669."},"year":"2021","type":"journal_article"},{"date_created":"2023-01-18T13:16:31Z","status":"public","department":[{"_id":"193"}],"author":[{"first_name":"Moritz","full_name":"Fiedler, Moritz","last_name":"Fiedler"}],"publisher":"Dr. Kovac","user_id":"52061","title":"Development of a Strategic Controlling Concept","place":"Hamburg","supervisor":[{"last_name":"Betz","first_name":"Stefan","full_name":"Betz, Stefan"}],"language":[{"iso":"eng"}],"year":"2021","citation":{"apa":"Fiedler, M. (2021). Development of a Strategic Controlling Concept. Dr. Kovac.","ama":"Fiedler M. Development of a Strategic Controlling Concept. Dr. Kovac; 2021.","chicago":"Fiedler, Moritz. Development of a Strategic Controlling Concept. Hamburg: Dr. Kovac, 2021.","bibtex":"@book{Fiedler_2021, place={Hamburg}, title={Development of a Strategic Controlling Concept}, publisher={Dr. Kovac}, author={Fiedler, Moritz}, year={2021} }","mla":"Fiedler, Moritz. Development of a Strategic Controlling Concept. Dr. Kovac, 2021.","short":"M. Fiedler, Development of a Strategic Controlling Concept, Dr. Kovac, Hamburg, 2021.","ieee":"M. Fiedler, Development of a Strategic Controlling Concept. Hamburg: Dr. Kovac, 2021."},"type":"dissertation","_id":"37396","date_updated":"2023-01-18T13:16:33Z"},{"user_id":"88603","title":"Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk","abstract":[{"lang":"eng","text":"This study examines the relation between voluntary audit and the cost of debt in private firms. We use a sample of 4,058 small private firms operating in the period 2006‐2017 that are not subject to mandatory audits. Firms decide for a voluntary audit of financial statements either because the economic setting in which they operate effectively forces them to do so (e.g., ownership complexity, export‐oriented supply chain, subsidiary status) or because firm fundamentals and/or financial reporting practices limit their access to financial debt, both reflected in earnings quality. We use these factors to model the decision for voluntary audit. In the outcome analyses, we find robust evidence that voluntary audits are associated with higher, rather than lower, interest rate by up to 3.0 percentage points. This effect is present regardless of the perceived audit quality (Big‐4 vs. non‐Big‐4), but is stronger for non‐Big‐4 audits where auditees have a stronger position relative to auditors. Audited firms’ earnings are less informative about future operating performance relative to unaudited counterparts. We conclude that voluntary audits facilitate access to financial debt for firms with higher risk that may otherwise have no access to this form of financing. The price paid is reflected in higher interest rates charged to firms with voluntary audits – firms with higher information and/or fundamental risk."}],"status":"public","date_created":"2023-01-17T15:03:08Z","author":[{"last_name":"Ichev","full_name":"Ichev, Riste","first_name":"Riste"},{"last_name":"Koren","full_name":"Koren, Jernej","first_name":"Jernej"},{"first_name":"Urska","full_name":"Kosi, Urska","last_name":"Kosi","id":"54068"},{"last_name":"Sitar Sustar","full_name":"Sitar Sustar, Katarina","first_name":"Katarina"},{"first_name":"Aljosa","full_name":"Valentincic, Aljosa","last_name":"Valentincic"}],"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"keyword":["private firms","voluntary audit","cost of debt","self‐selection bias","risk"],"date_updated":"2023-01-18T13:40:40Z","_id":"37136","language":[{"iso":"eng"}],"citation":{"ieee":"R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2021.","short":"R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.","bibtex":"@book{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2021, title={Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}, author={Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}, year={2021} }","mla":"Ichev, Riste, et al. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2021.","ama":"Ichev R, Koren J, Kosi U, Sitar Sustar K, Valentincic A. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.; 2021.","apa":"Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2021). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.","chicago":"Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021."},"type":"working_paper","year":"2021","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3853927"}]},{"department":[{"_id":"276"}],"author":[{"last_name":"Leimeister","first_name":"Jan Marco","full_name":"Leimeister, Jan Marco"},{"last_name":"Stieglitz","first_name":"Stefan","full_name":"Stieglitz, Stefan"},{"last_name":"Matzner","first_name":"Martin","full_name":"Matzner, Martin"},{"last_name":"Kundisch","id":"21117","first_name":"Dennis","full_name":"Kundisch, Dennis"},{"last_name":"Flath","first_name":"Christoph","full_name":"Flath, Christoph"},{"last_name":"Röglinger","full_name":"Röglinger, Maximilian","first_name":"Maximilian"}],"date_created":"2021-05-21T07:38:48Z","status":"public","volume":"63 (6)","publication_status":"published","user_id":"16205","title":"Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid","series_title":"Business & Information Systems Engineering","language":[{"iso":"eng"}],"page":"741-749","year":"2021","citation":{"ieee":"J. M. Leimeister, S. Stieglitz, M. Matzner, D. Kundisch, C. Flath, and M. Röglinger, Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid, vol. 63 (6). 2021, pp. 741–749.","short":"J.M. Leimeister, S. Stieglitz, M. Matzner, D. Kundisch, C. Flath, M. Röglinger, Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid, 2021.","bibtex":"@book{Leimeister_Stieglitz_Matzner_Kundisch_Flath_Röglinger_2021, series={Business & Information Systems Engineering}, title={Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid}, volume={63 (6)}, author={Leimeister, Jan Marco and Stieglitz, Stefan and Matzner, Martin and Kundisch, Dennis and Flath, Christoph and Röglinger, Maximilian}, year={2021}, pages={741–749}, collection={Business & Information Systems Engineering} }","mla":"Leimeister, Jan Marco, et al. Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid. 2021, pp. 741–49.","chicago":"Leimeister, Jan Marco, Stefan Stieglitz, Martin Matzner, Dennis Kundisch, Christoph Flath, and Maximilian Röglinger. Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid. Vol. 63 (6). Business & Information Systems Engineering, 2021.","ama":"Leimeister JM, Stieglitz S, Matzner M, Kundisch D, Flath C, Röglinger M. Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid. Vol 63 (6).; 2021:741-749.","apa":"Leimeister, J. M., Stieglitz, S., Matzner, M., Kundisch, D., Flath, C., & Röglinger, M. (2021). Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid: Vol. 63 (6) (pp. 741–749)."},"type":"working_paper","_id":"22219","date_updated":"2023-01-20T14:23:23Z"},{"status":"public","date_created":"2023-01-24T09:27:54Z","project":[{"name":"SFB 901: SFB 901","_id":"1"},{"name":"SFB 901 - A: SFB 901 - Project Area A","_id":"2"},{"_id":"7","name":"SFB 901 - A3: SFB 901 - Subproject A3"}],"author":[{"last_name":"Heinze","first_name":"Erik","full_name":"Heinze, Erik"}],"department":[{"_id":"280"}],"title":"Kollusion durch Plattformen - der Einfluss von Tank-Apps auf den Preiswettbewerb von Tankstellen in Deutschland","user_id":"37953","year":"2021","citation":{"short":"E. Heinze, Kollusion durch Plattformen - der Einfluss von Tank-Apps auf den Preiswettbewerb von Tankstellen in Deutschland, 2021.","ieee":"E. 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Kollusion durch Plattformen - der Einfluss von Tank-Apps auf den Preiswettbewerb von Tankstellen in Deutschland. 2021."},"type":"bachelorsthesis","language":[{"iso":"ger"}],"supervisor":[{"id":"42447","last_name":"Hoyer","full_name":"Hoyer, Britta","first_name":"Britta"}],"date_updated":"2023-01-24T09:28:05Z","_id":"39351"},{"_id":"39358","date_updated":"2023-01-24T09:35:46Z","supervisor":[{"id":"42447","last_name":"Hoyer","full_name":"Hoyer, Britta","first_name":"Britta"}],"language":[{"iso":"eng"}],"citation":{"short":"S. Rayhan, Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare, 2021.","ieee":"S. Rayhan, Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare. 2021.","chicago":"Rayhan, Shahi. Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare, 2021.","ama":"Rayhan S. Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare.; 2021.","apa":"Rayhan, S. (2021). Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare.","mla":"Rayhan, Shahi. Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare. 2021.","bibtex":"@book{Rayhan_2021, title={Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare}, author={Rayhan, Shahi}, year={2021} }"},"year":"2021","type":"mastersthesis","user_id":"37953","title":"Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare","status":"public","date_created":"2023-01-24T09:35:43Z","project":[{"_id":"1","name":"SFB 901: SFB 901"},{"name":"SFB 901 - A: SFB 901 - Project Area A","_id":"2"},{"_id":"7","name":"SFB 901 - A3: SFB 901 - Subproject A3"}],"author":[{"first_name":"Shahi","full_name":"Rayhan, Shahi","last_name":"Rayhan"}],"department":[{"_id":"280"}]},{"year":"2021","type":"mastersthesis","citation":{"bibtex":"@book{Joshan_2021, title={Network Development of Low-Cost Carriers at German Airports}, author={Joshan, Saeid}, year={2021} }","mla":"Joshan, Saeid. 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