A replication study titled „Revisiting the effectiveness of German accounting enforcement reforms: a replication study“ conducted by Alexander Nevrela, M.Sc. and Prof. Dr. Marius Gros has been accepted for publication in the Management Review Quarterly.
The study will be published in the printed version of the journal, soon. It is already available online at: https://link.springer.com/article/10.1007/s11301-019-00162-9
The paper replicates a study by Ernstberger, Stich and Vogler from 2012 titled „Economic consequences of accounting enforcement reforms: the case of Germany” and extends the survey by a longer-term observation.