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Number of items: 3.
Article
Haller, Axel and Ernstberger, Jürgen and Kraus, Christian (2006) Extraterritorial Impacts of the Sarbanes-Oxley Act on External Corporate Governance - Current Evidence from a German Perspective. Corporate Ownership and Control 3 (3), pp. 113-127.
Book Section
Haller, Axel and Kraus, Christian (2007) Cash Generating Units. In: Freidank, Carl-Christian and Lachnit, Laurenz and Tesch, Jörg, (eds.) Vahlens Großes Auditing Lexikon. Vahlen, München, pp. 260-262. ISBN 978-3-8006-3171-1; 3-8006-3171-7.
Thesis of the University of Regensburg
Kraus, Christian (2008) Immobilienbewertung nach IFRS - Spannungsfeld von Entscheidungsrelevanz und Objektivierung -. PhD, Universität Regensburg