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Erwiderung auf Hansrudi Lenz: Eine wissenschaftsethische Anmerkung zum Beitrag „Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen“

Author

Listed:
  • Reiner Quick

    (Technische Universität Darmstadt)

  • Matthias Sattler

    (Technische Universität Darmstadt)

Abstract

Zusammenfassung Zunächst danken wir Herrn Lenz für seine Initiative zum wissenschaftsethischen Publikationsverhalten. Der Deutsche Hochschulverband (DHV) fordert die Fachgesellschaften und die Fakultätentage dazu auf, „fachspezifische Richtlinien zum wissenschaftlichen Publikationsverhalten … zu entwickeln“.1 Wir teilen die Auffassung von Herrn Lenz, dass auch in der Betriebswirtschaftslehre eine umfassende diesbezügliche Diskussion stattfinden sollte. Gleichwohl ist eine Diskussion durch den Austausch von Meinungen gekennzeichnet und nur dann sinnvoll, sofern nicht bereits ein einheitlicher Standpunkt beziehungsweise einheitliche Gepflogenheiten herausgebildet wurden. Diese Prämisse zu Grunde legend, kommen wir der Aufforderung zum Diskurs gerne nach. Wir möchten durch unsere nachstehenden Ausführungen zu einer aus unserer Sicht noch nicht abgeschlossenen Meinungsbildung in der Betriebswirtschaftslehre beitragen.

Suggested Citation

  • Reiner Quick & Matthias Sattler, 2012. "Erwiderung auf Hansrudi Lenz: Eine wissenschaftsethische Anmerkung zum Beitrag „Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf di," Schmalenbach Journal of Business Research, Springer, vol. 64(3), pages 271-279, May.
    • Handle: RePEc:spr:sjobre:v:64:y:2012:i:3:d:10.1007_bf03373693
    DOI: 10.1007/BF03373693
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    References listed on IDEAS

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    1. Quick, Reiner & Sattler, M., 2011. "Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 54029, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    2. Michael Firth, 2002. "Auditor-Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(5&6), pages 661-693.
    3. Michael J. Ferguson & Gim S. Seow & Danqing Young, 2004. "Nonaudit Services and Earnings Management: UK Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 21(4), pages 813-841, December.
    4. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 193-228.
    5. Bin N. Srinidhi & Ferdinand A. Gul, 2007. "The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 595-629, June.
    6. Michael Firth, 2002. "Auditor–Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(5‐6), pages 661-693.
    7. Reiner Quick & Bent Warming-Rasmussen, 2005. "The impact of MAS on perceived auditor independence-some evidence from Denmark," Accounting Forum, Taylor & Francis Journals, vol. 29(2), pages 137-168, June.
    8. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2006. "The joint determination of audit fees, non-audit fees, and abnormal accruals," Review of Quantitative Finance and Accounting, Springer, vol. 27(3), pages 235-266, November.
    9. Quick, Reiner & Warming-Rasmussen, B., 2005. "The impact of MAS on perceived auditor independence - some evidence from Denmark," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 24921, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    10. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 163-197, February.
    11. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    12. .Reiner Quick & Matthias Sattler, 2011. "Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen," Schmalenbach Journal of Business Research, Springer, vol. 63(4), pages 310-343, June.
    13. Roger Meuwissen & Reiner Quick, 2009. "Abschlussprüfung und Beratung - Eine experimentelle Analyse der Auswirkungen auf Unabhängigkeitswahrnehmungen deutscher Aufsichtsräte," Schmalenbach Journal of Business Research, Springer, vol. 61(4), pages 382-415, June.
    14. Quick, Reiner & Meuwissen, R., 2009. "Abschlussprüfung und Beratung - Eine experimentelle Analyse der Auswirkungen auf Unabhängigkeitswahrnehmung deutscher Aufsichtsräte," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 39457, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
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