Jürgen Ernstberger

Publikationen

Publikationen pro Jahr 2006 2008 2009 2012 2018 2021 2025

• 23 Artikel
• 1 Kommentar/Debatte

Publikationen pro Jahr

Publikationen pro Jahr

Suchergebnisse

• 2025

  How Carbon Accounting Supports Corporate Decarbonization

  Asam, D., Ernstberger, J. & Friedl, G., 28 Mai 2025, in: Foundations and Trends in Accounting. 19, 3-4, S. 46-77 32 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Greenhouse Gas Emissions 100%
  • Decarbonization 100%
  • Business Information 100%
  • Securities and Exchange Commission 100%
  • Accounting Support 100%
• 2024

  Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality

  Ernstberger, J., Pellens, B., Schmidt, A., Sellhorn, T. & Weiβ, K., 2024, (Angenommen/Im Druck) in: European Accounting Review.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Risk Perception 100%
  • Audit Quality 100%
  • Audit Committee 100%
  • Administrative Structure 100%
  • Quality Audit 100%
• 2022

  Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?

  Downar, B., Ernstberger, J., Koch, C. & Prott, M., 2022, in: European Accounting Review. 31, 5, S. 1059-1088 30 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Audit Quality 100%
  • Auditors 100%
  • Practitioner Research 100%
  • Discretionary Accruals 100%
  • Signaling Theory 100%
• 2021

  Determinants and consequences of auditor dyad formation at the top level of audit teams

  Downar, B., Ernstberger, J. & Koch, C., Feb. 2021, in: Accounting, Organizations and Society. 89, 101156.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  Open Access

  • Top Level 100%
  • Auditors 100%
  • Audit Teams 100%
  • Homophily 100%
  • Instrumental Variable Analysis 100%
  19 Zitate (Scopus)

• The impact of carbon disclosure mandates on emissions and financial operating performance

  Downar, B., Ernstberger, J., Reichelstein, S., Schwenen, S. & Zaklan, A., Sept. 2021, in: Review of Accounting Studies. 26, 3, S. 1137-1175 39 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  Open Access

  • Operating Performance 100%
  • Carbon Disclosure 100%
  • Disclosure Requirements 100%
  • Greenhouse Gas Emissions 100%
  • Difference-In-Differences 100%
  171 Zitate (Scopus)

• Who makes partner in Big 4 audit firms? – Evidence from Germany

  Downar, B., Ernstberger, J. & Koch, C., Mai 2021, in: Accounting, Organizations and Society. 91, 101176.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  Open Access

  • Germany 100%
  • Big 4 Firms 100%
  • Big 4 100%
  • Longitudinal Analysis 100%
  • Social Capital 100%
  30 Zitate (Scopus)
• 2020

  Are Audit Firms' Compensation Policies Associated with Audit Quality?

  Ernstberger, J., Koch, C., Schreiber, E. M. & Trompeter, G., 1 März 2020, in: Contemporary Accounting Research. 37, 1, S. 218-244 27 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Audit Quality 100%
  • Compensation Policy 100%
  • Audit Firms 100%
  • Profit Sharing 100%
  • Profit Pool 80%
  33 Zitate (Scopus)
• 2018

  The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-professional Stakeholder Perspective

  Axjonow, A., Ernstberger, J. & Pott, C., 1 Aug. 2018, in: Journal of Business Ethics. 151, 2, S. 429-450 22 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Non-professional 100%
  • Professional Stakeholders 100%
  • Corporate Reputation 100%
  • Corporate Social Responsibility Disclosure 100%
  • Stakeholder Perspectives 100%
  135 Zitate (Scopus)

• The Monitoring Effect of More Frequent Disclosure

  Downar, B., Ernstberger, J. & Link, B., 1 Dez. 2018, in: Contemporary Accounting Research. 35, 4, S. 2058-2081 24 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Monitoring Effect 100%
  • Corporate Governance 100%
  • Difference-In-Differences 100%
  • Shareholders 75%
  • Reporting Frequency 75%
  19 Zitate (Scopus)
• 2017

  The real effects of mandatory quarterly reporting

  Ernstberger, J., Link, B., Stich, M. & Vogler, O., Sept. 2017, in: Accounting Review. 92, 5, S. 33-60 28 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Reporting Frequency 100%
  • Real Activities Manipulation 100%
  • Quarterly Reporting 100%
  • Temporary Employment 100%
  • Interim Management Statements 75%
  68 Zitate (Scopus)
• 2016

  Auswirkungen der CSR-Berichterstattung auf die Unternehmensreputation

  Anastasia, A., Ernstberger, J. & Pott, C., 2016, in: uwf UmweltWirtschaftsForum. S. 215-221 6 S., 24.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung
• 2013

  How do firm- and country-level governance mechanisms affect firms' disclosure?

  Ernstberger, J. & Grüning, M., Mai 2013, in: Journal of Accounting and Public Policy. 32, 3, S. 50-67 18 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Governance Mechanisms 100%
  • Corporate Governance 100%
  • Country Governance 100%
  • Firm Disclosure 100%
  • Firm Governance 100%
  75 Zitate (Scopus)
• 2012

  Economic Consequences of Accounting Enforcement Reforms: The Case of Germany

  Ernstberger, J., Stich, M. & Vogler, O., Juni 2012, in: European Accounting Review. 21, 2, S. 217-251 35 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Germany 100%
  • Economic Consequences 100%
  • Accounting Enforcement 100%
  • Accounting Policy 100%
  • Difference-In-Differences 100%
  52 Zitate (Scopus)

• Enforcement of Accounting Standards in Europe: Capital-Market-Based Evidence for the Two-Tier Mechanism in Germany

  Hitz, J. M., Ernstberger, J. & Stich, M., Juni 2012, in: European Accounting Review. 21, 2, S. 253-281 29 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Germany 100%
  • Europe 100%
  • Two-tier 100%
  • Market-based 100%
  • Capital Markets 100%
  53 Zitate (Scopus)

• Market Reactions to Increased Reliability of Sustainability Information

  Lackmann, J., Ernstberger, J. & Stich, M., Mai 2012, in: Journal of Business Ethics. 107, 2, S. 111-128 18 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Increased Reliability 100%
  • Sustainability Information 100%
  • Market Reaction 100%
  • Investors 100%
  • Sustainability Index 100%
  68 Zitate (Scopus)
• 2011

  The role of sorting portfolios in asset-pricing models

  Ernstberger, J., Haupt, H. & Vogler, O., Sept. 2011, in: Applied Financial Economics. 21, 18, S. 1381-1396 16 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Asset Pricing Model 100%
  • Financial Economics 100%
  • Capital Asset Pricing Model 75%
  • Fama 75%
  • CAPM 75%
  3 Zitate (Scopus)
• 2010

  Determinants and consequences of applying value-based performance measures: The German evidence

  Ernstberger, J., Egger, F. & Giebelstein, M., 2010, in: International Journal of Accounting, Auditing and Performance Evaluation. 6, 2-3, S. 224-248 25 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • German 100%
  • Research Design 100%
  • Firm Performance 100%
  • Economic Value 100%
  • Performance Measurement 100%
• 2009

  Implications of the mandatory transition from national GAAP to IFRS - Empirical evidence from Germany

  Haller, A., Ernstberger, J. & Froschhammer, M., Dez. 2009, in: Advances in Accounting. 25, 2, S. 226-236 11 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Germany 100%
  • Net Income 100%
  • Accounting Standards 100%
  • IFRS 100%
  • German Companies 66%
  25 Zitate (Scopus)

• The value relevance of accounting data according to IFRS and US GAAP: The case of Germany

  Ernstberger, J., 2009, in: Corporate Ownership and Control. 6, 3 B CONT. 1, S. 177-186 10 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Germany 100%
  • Accounting Data 100%
  • US GAAP 100%
  • Value Relevance 100%
  • Accounting Standards 100%
• 2008

  Analysts’ Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

  Ernstberger, J., Krotter, S. & Stadler, C., 1 Mai 2008, in: Business Research. 1, 1, S. 26-53 28 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  Open Access

  • Germany 100%
  • Accounting Change 100%
  • US GAAP 100%
  • Accounting Principles 100%
  • Analyst Forecast Accuracy 100%
  26 Zitate (Scopus)

• Analyzing the German accounting triad - "Accounting Premium" for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?

  Ernstberger, J. & Vogler, O., Dez. 2008, in: International Journal of Accounting. 43, 4, S. 339-386 48 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • US GAAP 100%
  • German GAAP 100%
  • Cost of Equity Capital 100%
  • IAS-IFRS 100%
  • German 100%
  17 Zitate (Scopus)

• The value relevance of comprehensive income under IFRS and US GAAP: Empirical evidence from Germany

  Ernstberger, J., 2008, in: International Journal of Accounting, Auditing and Performance Evaluation. 5, 1, S. 1-29 29 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  • Germany 100%
  • Comprehensive Income 100%
  • US GAAP 100%
  • Value Relevance 100%
  • Accounting Standards 100%
  20 Zitate (Scopus)
• 2006

  Extraterritorial impacts of the Sarbanes-Oxley Act on external corporate governance - Current evidence from a German perspective

  Haller, A., Ernstberger, J. & Kraus, C., 2006, in: Corporate Ownership and Control. 3, 3 A, S. 113-127 15 S.

  Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

  Open Access

  • Sarbanes-Oxley Act 100%
  • External Governance 100%
  • Corporate Governance 100%
  • European Union 50%
  • Germany 33%
  2 Zitate (Scopus)