Max Göttsche
Catholic University of Eichstätt-Ingolstadt
15 Papers
46 Citations
Max Göttsche is an academic researcher from Catholic University of Eichstätt-Ingolstadt. The author has contributed to research in topics: Benford's law & European union. The author has an hindex of 4, co-authored 14 publications. Previous affiliations of Max Göttsche include University of Regensburg & University of Vienna.
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Papers
Too Good To Be True: Influencing Credibility Perceptions with Signaling Reference Explicitness and Assurance Depth
TL;DR: In this article, the authors investigate how the selection of assurance topics and the format of their communication influence the credibility perception of sustainability report readers, and they find that two variables related to sustainability assurance, reference explicitness and assurance depth, jointly influence the assurance signal and the perceived credibility of a sustainability report.
Detecting Problems in Military Expenditure Data Using Digital Analysis
TL;DR: In this article, the authors apply Benford's law to the military expenditure data of 27 states taken from the UN register and find that the states with the greatest deviations from the expected Benford distribution and therefore the lowest data quality are the USA and the UK.
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Deficit versus social statistics: empirical evidence for the effectiveness of Benford’s law
TL;DR: In this paper, the authors used Benford's law to compare government social security statistics with deficit related data reported by the EU member states to Eurostat and found that the deviations from the Benford distribution in the social security statistic are considerably smaller than those shown by the deficit data.
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To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions
TL;DR: This article studied the relationship between culture and discretionary disclosure and found that concurrent managerial incentives to reveal private information to the capital market are correlated with concurrent cultural and financial incentives. But their study did not consider the impact of cultural influence on discretionary disclosure.
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