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SONDERFORSCHUNGSBEREICH 504
Rationalitatskonzepte,Entscheidungsverhalten und
okonomische Modellierung
Universitat Mannheim
L 13,15
68131 Mannheim
No. 07-47
Audit market segmentation - The impact of
mid-tier audit firms on competition -
Dirk Simons∗
and Nicole Zein∗∗
June 2007
∗University of Mannheim, email: [email protected]
∗∗Universitat Mannheim, email:
SONDERFORSCHUNGSBereich 504 WORKING PAPER SERIESNr. Author Title
08-12 Mathias Sommer Understanding the trends in income, consumptionand wealth inequality and how important arelife-cycle effects?
08-11 Hans GersbachHans Haller
Club Theory and Household Formation
08-10 Michael F. MeffertThomas Gschwend
Strategic Voting in Multiparty Systems: A GroupExperiment
08-09 Jens WustemannJannis Bischof
Ausweis von Finanzinstrumenten in europaischenBankbilanzen nach IFRS: Normative Erkenntnisseempirischer Befunde
08-08 Jurgen EichbergerDavid Kelsey
Are the Treasures of Game Theory Ambiguous?
08-07 Jurgen EichbergerAni Guerdjikova
Multiple Priors as Similarity Weighted Frequencies
08-06 Jorg OechsslerAndreas RoiderPatrick W. Schmitz
Cooling-Off in Negotiations - Does It Work?
08-05 Jorg OechsslerAndreas RoiderPatrick W. Schmitz
Cognitive Abilities and Behavioral Biases
08-04 Julian Rode Truth and trust in communication - Experiments onthe effect of a competitive context
08-03 Volker Stocke Educational Decisions as Rational Choice? AnEmpirical Test of the Erikson-Jonsson Model forExplaining Educational Attainment
08-02 Siegfried K. BerninghausKarl-Martin EhrhartMarion Ott
Myopically Forward-Looking Agents in a NetworkFormation Game: Theory and ExperimentalEvidence
08-01 Sascha HuberThomas GschwendMichael F. MeffertFranz Urban Pappi
Erwartungsbildung uber den Wahlausgang und ihrEinfluss auf die Wahlentscheidung
SONDERFORSCHUNGSBereich 504 WORKING PAPER SERIESNr. Author Title
07-76 Michael BremertDennis VoellerNicole Zein
Interdependencies between Elements ofGovernance and Auditing: Evidence from Germany
07-75 Jannis BischofJens Wustemann
How Does Fair Value Measurement under IAS 39Affect Disclosure Choices of European Banks?
07-74 Markus GlaserPhilipp SchafersMartin Weber
Managerial Optimism and Corporate Investment: Isthe CEO Alone Responsible for the Relation?
07-73 Jannis BischofMichael Ebert
IAS 39 and Biases in the Risk Perception ofFinancial Instruments
07-72 Susanne AbeleGarold Stasser
Continuous and Step-level Pay-off Functions inPublic Good Games: A Conceptual Analysis
07-71 Julian RodeMarc Le Menestrel
The role of power for distributive fairness
07-70 Markus GlaserMartin Weber
Why inexperienced investors do not learn: They donot know their past portfolio performance
07-69 Jose ApesteguiaSteffen HuckJorg OechsslerSimon Weidenholzer
Imitation and the Evolution of Walrasian Behavior:Theoretically Fragile but Behaviorally Robust
07-68 Damian S. DamianovJorg OechsslerJohannes Gerd Becker
Uniform vs. Discriminatory Auctions with VariableSupply - Experimental Evidence
07-67 Dirk SimonsBarbara E. Weißenberger
Die Konvergenz von externem und internemRechnungswesen nKritische Faktoren fur dieEntwicklung einer partiell integriertenRechnungslegung aus theoretischer Sichtn
07-66 Alexander LudwigAlexander Zimper
Attitude polarization
07-65 Alexander LudwigAlexander Zimper
A Parsimonious Model of Subjective LifeExpectancy
SONDERFORSCHUNGSBereich 504 WORKING PAPER SERIESNr. Author Title
07-64 Michael F. MeffertThomas Gschwend
Voting for Coalitions? The Role of CoalitionPreferences and Expectations in Voting Behavior
07-63 Michael F. MeffertThomas Gschwend
Polls, Coalition Signals, and Strategic Voting: AnExperimental Investigation of Perceptions andEffects
07-62 Peter DurschMaros Servatka
Risky Punishment and Reward in the Prisoner
07-61 Wendelin SchnedlerRadovan Vadovic
Legitimacy of Control
07-60 Volker Stocke Strength, Sources, and Temporal Development ofPrimary Effects of Families’ Social Status onSecondary School Choice
07-59 Christopher KochMartin WeberJens Wustemann
Can Auditors Be Independent? - ExperimentalEvidence
07-58 Sylvain Beal PERCEPTRON VERSUS AUTOMATON&8727;
07-57 Sylvain BealJacques DurieuPhilippe Solal
Farsighted Coalitional Stability in TU-games
07-56 Alen NosicMartin Weber
Determinants of Risk Taking Behavior: The role ofRisk Attitudes, Risk Perceptions and Beliefs
07-55 Michael F. MeffertThomas Gschwend
Strategic Voting under Proportional Representationand Coalition Governments: A Simulation andLaboratory Experiment
07-54 Klaus Fiedler Pseudocontingencies - A key paradigm forunderstanding adaptive cognition
07-53 Florian KutznerPeter FreytagTobias VogelKlaus Fiedler
Base-rate neglect based on base-rates inexperience-based contingency learning
SONDERFORSCHUNGSBereich 504 WORKING PAPER SERIESNr. Author Title
07-52 Klaus FiedlerYaakov Kareev
Implications and Ramifications of a Sample-SizeApproach to Intuition
07-51 Klaus Fiedler The Ultimate Sampling Dilemma inExperience-Based Decision Making
07-50 Jurgen EichbergerDavid Kelsey
Ambiguity
07-49 Tri Vi Dang Information Acquisition in Double Auctions
07-48 Clemens Kroneberg Wertrationalitat und das Modell derFrame-Selektion
07-47 Dirk SimonsNicole Zein
Audit market segmentation and audit quality
07-46 Sina BorgsenMartin Weber
False Consensus and the Role of Ambiguity inPredictions of Othersı Risky Preferences
07-45 Martin WeberFrank Welfens
An Individual Level Analysis of the DispositionEffect: Empirical and Experimental Evidence
07-44 Martin WeberFrank Welfens
The Repurchase Behavior of Individual Investors:An Experimental Investigation
07-43 Manel BaucellsMartin WeberFrank Welfens
Reference Point Formation Over Time: AWeighting Function Approach
07-42 Martin WeberFrank Welfens
How do Markets React to Fundamental Shocks? AnExperimental Analysis on Underreaction andMomentum
07-41 Ernst MaugIngolf Dittmann
Lower Salaries and No Options: The OptimalStructure of Executive Pay
07-40 Ernst MaugIngolf DittmannChristoph Schneider
Bankers and the Performance of German Firms
07-39 Michael EbertNicole Zein
Wertorientierte Vergutung des Aufsichtsrats -Auswirkungen auf den Unternehmenswert
