IDEAS home Printed from https://ideas.repec.org/a/nms/untern/10.5771-0042-059x-2018-3-255.html
   My bibliography  Save this article

Prüferwechsel auf dem deutschen Prüfungsmarkt

Author

Listed:
  • Braun,
  • Quick,
  • Wolz,

Abstract

We investigate whether auditor changes on the German market for statutory audits are associated with opinion shopping. The focus is on incentives that were shown to be significant by prior research (modified or adverse audit opinion, dissent between auditor and client, (too) conservative audit) as well as for the first time the failure to beat earnings targets. In the German environmental setting, the auditor is nominated for election and engaged by the supervisory board instead of the board of directors. Furthermore, institutional investors play a predominant role. Thus, the barriers to apply opinion shopping should be higher in Germany than e.g. in the US or the UK. We find evidence for opinion shopping in our sample, but we fail to show that these auditor changes are successful.

Suggested Citation

  • Braun, & Quick, & Wolz,, 2018. "Prüferwechsel auf dem deutschen Prüfungsmarkt," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 72(3), pages 255-284.
    • Handle: RePEc:nms:untern:10.5771/0042-059x-2018-3-255
    DOI: 10.5771/0042-059X-2018-3-255
    as

    Download full text from publisher

    File URL: https://www.nomos-elibrary.de/10.5771/0042-059X-2018-3-255
    Download Restriction: no
    File URL: https://libkey.io/10.5771/0042-059X-2018-3-255?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nms:untern:10.5771/0042-059x-2018-3-255. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Nomos Verlagsgesellschaft mbH & Co. KG (email available below). General contact details of provider: http://www.nomos.de/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.