Abschlussprüfung und Honorarabhängigkeit-Eine empirische Untersuchung der Auswirkungen auf die Unabhängigkeit des Abschlussprüfers

Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

3 Scopus Citations
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Original languageGerman
Journal / PublicationBetriebswirtschaftliche Forschung und Praxis
Issue number5
Publication statusPublished - 2015
Externally publishedYes


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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