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Chancen und Herausforderungen kleiner und mittlerer Gesellschaften im deutschen Wirtschaftsprüfungsmarkt – eine empirische Analyse

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  • Neurohr, Jonas
  • Follert, Florian
  • Schild, Marc

Abstract

The auditing industry in general and the German auditing market in particular are undergoing profund changes. The main reasons for this development are changed legal, technological and demographic conditions. While economic literature usually analyzes large audit firms and esp. the big4, the development of small and medium-sized companies is widely ignored. This is regrettable, because this segment is experiencing strong growth. The present paper therefore aims to close this research gap by giving a deeper insight into the opportunities and challenges of small and medium-sized auditing firms. To generate first-hand insights, we carried out an empirical study in the form of a survey involving 141 professionals from the relevant market segment. The results enable for the first time differentiated statements concerning the opportunities and challenges of the relevant companies.

Suggested Citation

  • Neurohr, Jonas & Follert, Florian & Schild, Marc, 2019. "Chancen und Herausforderungen kleiner und mittlerer Gesellschaften im deutschen Wirtschaftsprüfungsmarkt – eine empirische Analyse," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 73(3), pages 250-275.
    • Handle: RePEc:nms:untern:10.5771/0042-059x-2019-3-250
    DOI: 10.5771/0042-059X-2019-3-250
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    Cited by:

    1. Markus Widmann & Florian Follert & Matthias Wolz, 2021. "On the Political Decision of Audit Market Regulation: Empirical Evidence of Audit Firm Tenure and Maximum Durations within the European Union," Economies, MDPI, vol. 9(2), pages 1-24, May.

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