Bischof, Jannis https://orcid.org/0000-0001-8689-2385
Gassen, Joachim https://orcid.org/0000-0003-4364-2911
Rohlfing-Bastian, Anna https://orcid.org/0000-0002-2911-1033
Rostam-Afschar, Davud https://orcid.org/0000-0002-9358-998X
Sureth-Sloane, Caren https://orcid.org/0000-0002-8183-5901
Funding for this research was provided by:
Deutsche Forschungsgemeinschaft (403041268, TRR 266 Accounting for Transparency)
Article History
Received: 4 December 2023
Accepted: 6 November 2024
First Online: 2 December 2024
Conflict of interest
: C. Sureth-Sloane is a member of the Supervisory Board of Deloitte in Germany, a role strictly limited to supervisory functions within the German two-tier system. She confirms that this research has been carried out independently and has not been influenced by any party related to her supervisory role. J. Bischof, J. Gassen, A. Rohlfing-Bastian and D. Rostam-Afschar declare that they have no competing interests.