TY - JOUR
T1 - Abschlussprüfung und Honorarabhängigkeit-Eine empirische Untersuchung der Auswirkungen auf die Unabhängigkeit des Abschlussprüfers
AU - Lopatta, Kerstin
AU - Kaspereit, Thomas
AU - Canitz, Felix
AU - Maas, Thorben
N1 - Publication details (e.g. title, author(s), publication statuses and dates) are captured on an “AS IS” and “AS AVAILABLE” basis at the time of record harvesting from the data source. Suggestions for further amendments or supplementary information can be sent to [email protected].
PY - 2015
Y1 - 2015
N2 - 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.
AB - 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.
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UR - https://www.scopus.com/record/pubmetrics.uri?eid=2-s2.0-84960354366&origin=recordpage
M3 - RGC 21 - Publication in refereed journal
SN - 0340-5370
JO - BFuP - Betriebswirtschaftliche Forschung und Praxis
JF - BFuP - Betriebswirtschaftliche Forschung und Praxis
IS - 5
ER -