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| Tekijä: | Knauer, T. Wömpener, A. |
| Otsikko: | Management forecast regulation and practice in Germany - firm and auditor perspectives |
| Lehti: | Accounting in Europe
2011 : VOL 8:1-2, p. 185-209 |
| Asiasana: | management forecasting regulations auditors companies reporting case studies methodology Germany |
| Kieli: | eng |
| Tiivistelmä: | In the international context, the German regulation on future-oriented reporting is unique. This paper aims to provide insights into the perspectives of both forecasters and auditors, as well as to contrast their viewpoints to promote the regulatory debate. Using the multiple case study method, auditors and forecasters are interviewed in order to extract perspectives on the regulation itself, the forecasting process and their mutual relationship. The key results show that the auditing of forecasts is a regular cause of friction and that most firms and auditors are not satisfied with the current regulation etc. |
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