Reference : Abschlussprüfung und Honorarabängigkeit - Eine empirische Untersuchung der Auswirkung...
Scientific journals : Article
Business & economic sciences : Accounting & auditing
Law / European Law
http://hdl.handle.net/10993/28446
Abschlussprüfung und Honorarabängigkeit - Eine empirische Untersuchung der Auswirkungen auf die Unabhängigkeit des Abschlussprüfers
German
[en] Audit and auditor fee dependence – An empirical analysis of the effects on auditor independence
Lopatta, Kerstin mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > >]
Kaspereit, Thomas mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Canitz, Felix []
Maas, Thorben []
2015
Betriebswirtschaftliche Forschung und Praxis
Neue Wirtschafts-Briete
5
563-588
Yes
National
0340-5370
Herne
Germany
[en] Abschlussprüfung ; Unabhängigkeit der Prüfer ; Earnings management
[en] Auditor fee dependence on one client mitigates auditor independence and increases earnings management. Up to our knowledge we are the first to provide evidence on a positive relationship between positive discretionary working capital accruals and the auditor’s percentage of total and non-audit fee dependence on the German audit market. Our study is based on German listed companies from 2005–2011 and the „performance adjusted modified Jones Model”. Our empirical evidence contributes to the current proposals for a regulation on statutory audits of annual accounts of the European Commission and the controversy about advisory services and statutory Audit.
http://hdl.handle.net/10993/28446
http://datenbank.nwb.de/Dokument/Anzeigen/553387/

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