Einflussfaktoren der Pr��fungshonorare �C Anmerkungen zu den Beitr?gen ?Quasirentenmodell und Honorare f��r Abschlusspr��fungen in Deutschland �C eine empirische Analyse�� und ?Pr��fungshonorare in Deutschland �C Determinanten und Implikationen��

Bigus and Zimmermann and Köhler et al. investigate various determinants of audit fees of companies that are listed on German stock exchanges using multiple linear regression analysis. While Bigus and Zimmermann identify not significant higher audit fees for initial audit engagements than for continuing audit engagements, Köhler et al. detect significant lower audit fees for initial audit engagements than for continuing audit engagements. Although the authors of both studies only investigate the fees for the audit of the German entities of the respective groups of companies, they use determinants from the prior audit fee literature that relate to the audit of the worldwide entities that are included in the groups of companies. In addition to this mismatch of the geographic scope of the variables, the authors use determinants whose influence on audit fees is not explained by theories, that have been rarely used in prior studies, or that have previously been associated with inconsistent results, and that should have been critically questioned. Given the weaknesses of the methodologies used in both studies, the gain in knowledge from their results is questionable.     

'Seen but not heard'– young people's experience of advocacy

This article draws on two pieces of empirical research undertaken in England with young people in public care. The research examined young people's experiences of a range of advocacy services, and the extent to which the involvement of an advocate facilitated young people's voices being heard in decision-making. The research responded to contemporary concerns about children's participatory rights, citizenship and social inclusion, set in the context of the United Nations Convention on the Rights of the Child. This article examines the strengths and limitations of advocacy for young people in public care and compares the different types of advocacy services that are available to young people and considers the extent to which adult perceptions of childhood and youth frame the services that are offered. It provides a comparison of the outcomes for young people who have had an advocate and those who have not. The concluding discussion argues that young people in public care feel excluded and marginalised from decision-making processes, and that advocacy has a pivotal role to play in placing at centre stage the wishes and feelings of young people.     

Replik zu den Erwiderungen zu den Anmerkungen zu den Determinanten der Pr��fungshonorare in Deutschland

I maintain my critique of the studies of Bigus and Zimmermann (2009) and of Köhler et al. (2010) without reservation. In light of the legal basis of the scope of audits of financial statements, of auditing standards, of the practice of auditing of international groups of companies, and of international studies of audit fees, the replies of the authors do not provide solid counter arguments and do not seem to take the practice of auditing into account.     

Let's do it! Advocacy,young people and social work education

This paper evaluates a pilot project that aimed to promote the participation of young people in the education and training of social care professionals. An accredited training programme for young people was developed and delivered. The young people involved then participated as educators in a Diploma in Social Work programme. The paper draws on the experiences of project staff, the young people and the social work students, and locates its analysis within the literature on citizenship, children's rights, advocacy and empowerment.     

Threshold Estimation via Group Orthogonal Greedy Algorithm

A threshold autoregressive (TAR) model is an important class of nonlinear time series models that possess many desirable features such as asymmetric limit cycles and amplitude-dependent frequencies. Statistical inference for the TAR model encounters a major difficulty in the estimation of thresholds, however. This article develops an efficient procedure to estimate the thresholds. The procedure first transforms multiple-threshold detection to a regression variable selection problem, and then employs a group orthogonal greedy algorithm to obtain the threshold estimates. Desirable theoretical results are derived to lend support to the proposed methodology. Simulation experiments are conducted to illustrate the empirical performances of the method. Applications to U.S. GNP data are investigated.     

Selection of linear mixed-effects models for clustered data

We consider model selection for linear mixed-effects models with clustered structure, where conditional Kullback–Leibler (CKL) loss is applied to measure the efficiency of the selection. We estimate the CKL loss by substituting the empirical best linear unbiased predictors (EBLUPs) into random effects with model parameters estimated by maximum likelihood. Although the BLUP approach is commonly used in predicting random effects and future observations, selecting random effects to achieve asymptotic loss efficiency concerning CKL loss is challenging and has not been well studied. In this paper, we propose addressing this difficulty using a conditional generalized information criterion (CGIC) with two tuning parameters. We further consider a challenging but practically relevant situation where the number, $m$, of clusters does not go to infinity with the sample size. Hence the random-effects variances are not consistently estimable. We show that via a novel decomposition of the CKL risk, the CGIC achieves consistency and asymptotic loss efficiency, whether $m$ is fixed or increases to infinity with the sample size. We also conduct numerical experiments to illustrate the theoretical findings.