Auflistung nach Autor:in "Gafner, Anna"

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Einflussfaktoren der Schweizer Audit Fees - Eine empirische Analyse von 41 SPI-Unternehmen im Zeitraum 2013 bis 2021
(Beck, 2023) Canipa, Marco; Schmitter, Michèle; Gafner, Anna
Revisionshonorare unterliegen verschiedensten Einflussfaktoren. Vor diesem Hintergrund stellt der nachfolgende Beitrag den Schweizer Revisionsmarkt in den Fokus und untersucht das Ausmaß verschiedenster makroökonomischer Ereignisse auf die Revisionshonorare von in der Schweiz börsenkotierten Unternehmen im Zeitraum 2013 bis 2021. Insgesamt werden dabei 369 Datensätze erhoben und ausgewertet.
01A - Beitrag in wissenschaftlicher Zeitschrift
Project Management Module Including External Certification at FHNW
(Hochschule für Wirtschaft FHNW, 2021) Gafner, Anna; Soukup, Flor; Shanmugarajah, Manusha; Hagos, Selamawit; Thillaiampalam, Naveen; Kassowitz, Georg; FHNW School of Business, Brugg-Windisch
The purpose of this paper is to provide an overview of the Project Management certificates currently available in Switzerland, analyse the necessity and value of these certificates among relevant stakeholders, and develop a concept for combining such certificates into the FHNW curriculum. Another aim is to offer a recommendation about which certification is appropriate for FHNWs and students' needs. Furthermore, a survey was conducted to determine the actual needs of students and the potential demand for such a certification.
11 - Studentische Arbeit
The impact of external factors and initial year audits on audit fees of Swiss-market oriented firms
(Hochschule für Wirtschaft FHNW, 2022) Schmitter, Michèle; Gafner, Anna; Canipa, Marco; KPMG AG, Basel
Shifts in the macroeconomic environment can have a significant impact on audit work in terms of complexity and quantity. Higher complexity and risk are sometimes accompanied by increased risk of default or audit effort, which we would expect to be reflected in audit fees. Earlier studies on the impact of external factors on fees, mostly focused on specific events and concentrate less on the development over a longer observation period. The purpose of this study is to complement the literature by observing the audit fees of Swiss companies and to assess the impact of macroeconomic influences.
11 - Studentische Arbeit