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Essays on Measuring (Credit-)Risk in Banks, Financial Accounting and Auditing - Theory and Practice

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Date

2020-11-24

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Publisher

Philipps-Universität Marburg
DOI

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Abstract

Requirements of regulatory authorities significantly determine the environment of capital market-oriented companies, especially in the areas of risk management, accounting and auditing of financial statements. The regulations are usually elaborated by committees or standard-setting associations and regularly leave room for interpretation and implementation options. Moreover, they may even fail to achieve the intended goal of encouraging economic agents to act in a socially desirable manner. The models and methods introduced in this doctoral thesis refine risk measurement within the framework of capital requirements regulation, offer innovative implementation options for the expected loss approach of international financial reporting standards, and analyze the effectiveness of regulatory provisions concerning the audit of financial statements. This enriches the theoretical basis in these three areas of regulation and provides hands-on solutions for its implementation in practice.

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Dates
Created: 2019Issued: 2020-11-24Updated: 2020-11-24
Faculty
Fachbereich Wirtschaftswissenschaften
Language
eng
Data types
DoctoralThesis
Keywords
AuditingRisk ManagementRechnungslegungAccountingWirtschaftsprüfungRisikomanagement
DDC-Numbers
330
License
https://rightsstatements.org/vocab/InC-NC/1.0/
URI
https://open.uni-marburg.de/handle/10.17192/z2020.0117
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Filusch, Tobias: Essays on Measuring (Credit-)Risk in Banks, Financial Accounting and Auditing - Theory and Practice. : Philipps-Universität Marburg 2020-11-24. DOI: https://doi.org/10.17192/z2020.0117.

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This item has been published with the following license: In Copyright