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Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics

Author

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  • Annette G. Köhler
  • Nicole V. S. Ratzinger-Sakel

Abstract

We investigate the impact of three German audit market characteristics on audit and non-audit fees for the years 2005-2007. We find no relation between audit and non-audit fees, which suggests that audit and non-audit fee determination in Germany does not indicate any particular impairment of auditor independence. Further, we find that fee-cutting for initial audit engagements depends signifi-cantly on client size. We find no evidence of network-related fee reporting bias due to the ambiguous phrasing of German fee disclosure requirements, which implies that German fee data are internationally comparable.

Suggested Citation

  • Annette G. Köhler & Nicole V. S. Ratzinger-Sakel, 2012. "Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 64(4), pages 281-307, October.
    • Handle: RePEc:sbr:abstra:v:64:y:2012:i:4:p:281-307
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    More about this item

    Keywords

    Auditor Change; Audit Fees; Auditor Independence; Audit Market Segment; Non-audit Fees;
    All these keywords.

    JEL classification:

    • C30 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - General
    • L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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