Geschwister-Scholl-Platz 1
Munich, DE Bavaria 80539
Germany
Warburger Straße 100
Paderborn, 33098
LMU Munich
TRR 266 Accounting for Transparency
Covid-19 pandemic; working from home; management control; employee outcomes
financial analysts; conference calls; question phrasing; forecast accuracy; incentives
Protestantism; hierarchy; ownership concentration; monitoring; governance; trust
internal control, material weaknesses, financial analysts, earnings conference calls, auditing
COVID-19, Management Controls, Resilience
tone, strategic information exchanges, financial analysts, earnings conference calls
Target setting; hierarchy; supervisor
Cost behavior; labor investment; religion; adjustment cost; business ethics
internal control, audit effort, audit risk
Injunctive norms, religion, descriptive norms, crime, earnings management, tax avoidance
management forecasts, conservatism, upper echelons theory, managerial traits