@book{Richter2022,
  author    = {Richter, Martin},
  title     = {Das Beteiligungsmanagement als Intermedi{\"a}r},
  series = {Beh{\"o}rden Spiegel. Schriftenreihe f{\"u}r die Verwaltungspraxis},
  journal   = {Beh{\"o}rden Spiegel. Schriftenreihe f{\"u}r die Verwaltungspraxis},
  publisher = {ProPress Verlagsgesellschaft mbH},
  address   = {Bonn},
  isbn      = {978-3-934401-65-5},
  pages     = {126},
  year      = {2022},
  language  = {de}
}
@article{Richter2008,
  author    = {Richter, Martin},
  title     = {Internationale Rechnungslegung, Urteilsbildung des Pr{\"u}fers, Qualit{\"a}t der Abschlusspr{\"u}fung und Erwartungsl{\"u}cke},
  isbn      = {978-3-7910- 2754-8},
  year      = {2008},
  language  = {de}
}
@article{Richter2009,
  author    = {Richter, Martin},
  title     = {Bibliografie der Internen Revision und betriebswirtschaftlichen Pr{\"u}fungslehre 1991 - 2008 : deutsch- und englischsprachige Literaturnachweise},
  series = {DIIR-Schriftenreihe},
  volume    = {39},
  journal   = {DIIR-Schriftenreihe},
  publisher = {Schmidt},
  address   = {Berlin},
  isbn      = {978-3-503-11217-3},
  pages     = {154 S.},
  year      = {2009},
  language  = {de}
}
@misc{Richter1991,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungsbereitschaft},
  isbn      = {3-7910-8036-9},
  year      = {1991},
  language  = {de}
}
@misc{Richter1991,
  author    = {Richter, Martin},
  title     = {Audit Committees},
  isbn      = {3-7910-8036-9},
  year      = {1991},
  language  = {de}
}
@misc{Richter1991,
  author    = {Richter, Martin},
  title     = {Anhang, Pr{\"u}fung der Pflichtangaben zum Einzelabschluß},
  isbn      = {3-7910-8036-9},
  year      = {1991},
  language  = {de}
}
@misc{Richter1994,
  author    = {Richter, Martin},
  title     = {Inventur},
  year      = {1994},
  language  = {de}
}
@misc{Richter1994,
  author    = {Richter, Martin},
  title     = {Anlagespiegel},
  year      = {1994},
  language  = {de}
}
@misc{Richter1994,
  author    = {Richter, Martin},
  title     = {Gesch{\"a}ftsjahr},
  year      = {1994},
  language  = {de}
}
@article{Richter1995,
  author    = {Richter, Martin},
  title     = {Kommunale Rechnungspr{\"u}fung in den neuen Bundesl{\"a}ndern : eine Bestandsaufnahme},
  year      = {1995},
  language  = {de}
}
@misc{Richter1995,
  author    = {Richter, Martin},
  title     = {Steuern und Finanzierung},
  year      = {1995},
  language  = {de}
}
@article{Richter1995,
  author    = {Richter, Martin},
  title     = {Gewinnrealisierung bei langfristiger Fertigung : zugleich ein Beitrag zur Diskussion um die internationale Harmonisierung der Rechnungslegung},
  isbn      = {3-7910-0865-X},
  year      = {1995},
  language  = {de}
}
@article{Richter1996,
  author    = {Richter, Martin},
  title     = {Gewinnrealisierung bei langfristiger Fertigung : zugleich ein Beitrag zur Diskussion um die internationale Harmonisierung der Rechnungslegung},
  isbn      = {3-7910-1026-3},
  year      = {1996},
  language  = {de}
}
@misc{Richter1997,
  author    = {Richter, Martin},
  title     = {Literaturdienst Interne Revision},
  year      = {1997},
  language  = {de}
}
@article{Richter1997,
  author    = {Richter, Martin},
  title     = {Theorie und Praxis der Wirtschaftspr{\"u}fung : Bericht {\"u}ber ein Symposium an der Universit{\"a}t Potsdam},
  year      = {1997},
  language  = {de}
}
@article{Richter1997,
  author    = {Richter, Martin},
  title     = {Theorie und Praxis der Wirtschaftspr{\"u}fung : Bericht {\"u}ber ein Symposium an der Universit{\"a}t Potsdam},
  year      = {1997},
  language  = {de}
}
@article{Richter1997,
  author    = {Richter, Martin},
  title     = {Empirische Untersuchungen in der deutschsprachigen Pr{\"u}fungslehre},
  year      = {1997},
  language  = {de}
}
@article{Richter1997,
  author    = {Richter, Martin},
  title     = {Die kommunale Rechnungspr{\"u}fung als Interne Revision?},
  series = {Studies in Auditing : Beitr{\"a}ge zur betriebswirtschaftlichen Pr{\"u}fungslehre},
  volume    = {1},
  journal   = {Studies in Auditing : Beitr{\"a}ge zur betriebswirtschaftlichen Pr{\"u}fungslehre},
  publisher = {Univ.},
  address   = {Potsdam},
  issn      = {1433-9394},
  pages     = {23 Bl.},
  year      = {1997},
  language  = {de}
}
@article{Richter1997,
  author    = {Richter, Martin},
  title     = {Entwicklungslinien, Nutzen und Grenzen der Forschung im Pr{\"u}fungswesen},
  year      = {1997},
  language  = {de}
}
@article{Richter1998,
  author    = {Richter, Martin},
  title     = {Gewinnrealisierung bei langfristiger Fertigung : zugleich ein Beitrag zur Diskussion um die internationale Harmonisierung der Rechnungslegung},
  isbn      = {3-7910-1247-9},
  year      = {1998},
  language  = {de}
}
@article{Richter1998,
  author    = {Richter, Martin},
  title     = {Die kommunale Rechnungspr{\"u}fung als interne Revision?},
  year      = {1998},
  language  = {de}
}
@misc{Richter1998,
  author    = {Richter, Martin},
  title     = {Saldenbest{\"a}tigungen},
  year      = {1998},
  language  = {de}
}
@misc{Richter1998,
  author    = {Richter, Martin},
  title     = {Rechnungsh{\"o}fe},
  year      = {1998},
  language  = {de}
}
@misc{Richter1998,
  author    = {Richter, Martin},
  title     = {Langfristige Fertigung},
  year      = {1998},
  language  = {de}
}
@misc{Richter1998,
  author    = {Richter, Martin},
  title     = {Inventur},
  year      = {1998},
  language  = {de}
}
@misc{Richter1998,
  author    = {Richter, Martin},
  title     = {Gesch{\"a}ftsjahr},
  year      = {1998},
  language  = {de}
}
@article{Richter1999,
  author    = {Richter, Martin},
  title     = {State-of-the Art der Pr{\"u}fungsforschung : Bericht {\"u}ber ein Symposium der KPMG Universit{\"a}t Potsdam},
  year      = {1999},
  language  = {de}
}
@article{Richter1999,
  author    = {Richter, Martin},
  title     = {Der Pr{\"u}fer als Ver{\"a}nderer ("change agent") : eine abwegige Forderung aus dem Elfenbeinturm der Wissenschaft oder ein notwendiges Leitbild f{\"u}r Pr{\"u}fer und Pr{\"u}ferorgane in der {\"o}ffentlichen Verwaltung?},
  year      = {1999},
  language  = {de}
}
@misc{Richter1999,
  author    = {Richter, Martin},
  title     = {Interne Revision},
  year      = {1999},
  language  = {de}
}
@misc{Richter1999,
  author    = {Richter, Martin},
  title     = {Jahresabschlußpr{\"u}fung},
  year      = {1999},
  language  = {de}
}
@article{Richter1999,
  author    = {Richter, Martin},
  title     = {Konzeptioneller Bezugsrahmen f{\"u}r eine Theorie betriebswirtschaftlicher Pr{\"u}fungen},
  year      = {1999},
  language  = {de}
}
@misc{Richter1999,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungswesen},
  year      = {1999},
  language  = {de}
}
@book{RichterPeemoeller2000,
  author    = {Richter, Martin and Peem{\"o}ller, Volker H.},
  title     = {Entwicklungstendenzen in der Internen Revision : Chancen f{\"u}r die unternehmensinterne {\"U}berwachung},
  series = {IIR-Forum},
  volume    = {2},
  journal   = {IIR-Forum},
  publisher = {E. Schmidt},
  address   = {Berlin},
  isbn      = {3-503-05822-2},
  pages     = {100 S.},
  year      = {2000},
  language  = {de}
}
@article{Richter2000,
  author    = {Richter, Martin},
  title     = {Marketing der Pr{\"u}fungsfunktion und der Pr{\"u}fungsergebnisse : eine Notwendigkeit f{\"u}r {\"o}ffentliche Pr{\"u}fer},
  isbn      = {3-409-11580-3},
  year      = {2000},
  language  = {de}
}
@article{Richter2000,
  author    = {Richter, Martin},
  title     = {Das Examen zum Wirtschaftspr{\"u}fer : eine explorative empirische Untersuchung},
  isbn      = {3-7910-1633-4},
  year      = {2000},
  language  = {de}
}
@book{DoupnikRichter2000,
  author    = {Doupnik, Timothy S. and Richter, Martin},
  title     = {Interpretation of uncertainty expressions : a cross-national study},
  series = {Studies in Auditing : Beitr{\"a}ge zur betriebswirtschaftlichen Pr{\"u}fungslehre},
  volume    = {2},
  journal   = {Studies in Auditing : Beitr{\"a}ge zur betriebswirtschaftlichen Pr{\"u}fungslehre},
  publisher = {Univ.},
  address   = {Potsdam},
  issn      = {1433-9394},
  pages     = {37 S.},
  year      = {2000},
  language  = {en}
}
@article{RichterBahr2000,
  author    = {Richter, Martin and Bahr, Andreas},
  title     = {Ist das Wirtschaftspr{\"u}fer-Examen noch zeitgem{\"a}ß? : Alternativen und empirische Ergebnisse, Teil 1},
  year      = {2000},
  language  = {de}
}
@article{RichterBahr2001,
  author    = {Richter, Martin and Bahr, Andreas},
  title     = {Ist das Wirtschaftspr{\"u}fer-Examen noch zeitgem{\"a}ß? : eine Notwendigkeit f{\"u}r {\"o}ffentliche Pr{\"u}fer},
  year      = {2001},
  language  = {de}
}
@misc{Richter2002,
  author    = {Richter, Martin},
  title     = {Grunds{\"a}tze ordnungsm{\"a}ßiger Buchf{\"u}hrung},
  isbn      = {3-7890-6319-3},
  year      = {2002},
  language  = {de}
}
@article{Richter2002,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungsbereitschaft},
  year      = {2002},
  language  = {de}
}
@article{Richter2002,
  author    = {Richter, Martin},
  title     = {Audit Committees},
  year      = {2002},
  language  = {en}
}
@article{Richter2002,
  author    = {Richter, Martin},
  title     = {Anhang, Pflichtangaben zum Einzelabschluß nach HGB},
  year      = {2002},
  language  = {de}
}
@article{Richter2003,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungen als wissenschaftliche Untersuchungsprozesse - zur wissenschaftlichen und berufspraktischen Bedeutung des meßtheoretischen Ansatzes von Klaus von Wysocki},
  isbn      = {3-503-05988-1},
  year      = {2003},
  language  = {de}
}
@article{Richter2003,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fung doppischer Jahresabschl{\"u}sse von Gebietsk{\"o}rperschaften},
  isbn      = {3-7073-0262-8},
  year      = {2003},
  language  = {de}
}
@article{RichterDonle2003,
  author    = {Richter, Martin and Donle, Michaela},
  title     = {Zusammenarbeit von Wissenschaft und Praxis in der Internen Revision},
  issn      = {0044-3816},
  year      = {2003},
  language  = {de}
}
@article{RichterDoupnik2003,
  author    = {Richter, Martin and Doupnik, Timothy S.},
  title     = {Interpretation of uncertainty expressions : a cross-national study},
  year      = {2003},
  abstract  = {This study investigates the effect of language-culture and linguistic translation on the interpretation of verbal uncertainty expressions found in International Accounting Standards. Data are collected from US Certified Public Accountants and German-speaking Wirtschaftspr{\"u}fer (chartered or certified accountants) to test three hypotheses. One group of German speakers evaluated uncertainty terms expressed in German and another group in English. The results indicate significant differences in interpretation across the three groups. Some differences are attributed to a language-culture effect and others to a translation effect, with the language-culture effect being more pervasive. These results raise the question of whether International Accounting Standards can be applied consistently across language- cultures.},
  language  = {en}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Wertberichtigungen},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Sonderr{\"u}cklage},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Rechnungsabgrenzung},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Realisationsprinzip},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Jahresabschluss},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Gemeiner Wert},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Festwert},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Bet{\"a}tigungspr{\"u}fung},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Bestandsrechnung},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Außenpr{\"u}fung},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@misc{Richter2003,
  author    = {Richter, Martin},
  title     = {Accrual Prinzip},
  isbn      = {3-7890-6319-3},
  year      = {2003},
  language  = {de}
}
@article{RichterDoupnik2004,
  author    = {Richter, Martin and Doupnik, Timothy S.},
  title     = {The impact of culture on the interpretation of "in context" verbal probability expressions},
  issn      = {1542-6297},
  year      = {2004},
  abstract  = {We report in this paper, the results of an investigation of the effect of national culture on the interpretation of "in context" verbal probability expressions. We develop hypotheses with regard to the effect that the interaction of the accounting value of conservatism and the context in which probability expressions are used will have on accountants' interpretations of those expressions. We elicit information from U.S. and German professional accountants to test three hypotheses. We find significant differences between U.S. and German accountants in the interpretation of several verbal probability expressions. In most cases, the German accountants are more conservative; for ...},
  language  = {en}
}
@article{Richter2004,
  author    = {Richter, Martin},
  title     = {Pr{\"u}fungen als Vertrauensg{\"u}ter},
  isbn      = {3-8006-3067-2},
  year      = {2004},
  language  = {de}
}
@article{DonleRichter2006,
  author    = {Donle, Michaela and Richter, Martin},
  title     = {Neuordnung der {\"U}berwachung und der Finanzkontrolle in der {\"o}ffentlichen Verwaltung},
  isbn      = {3-89404-776-3},
  year      = {2006},
  language  = {de}
}