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Going-Concern-Modifizierung des Bestätigungsvermerks – Eine kritische Analyse der Einflussfaktoren und Konsequenzen
[Going-Concern-Opinion – A Critical Analysis of Determinants and Consequences]

Author

Listed:
  • Behne, Niklas

Abstract

Die Einschätzung und Berichterstattung des Abschlussprüfers über wesentliche Unsicherheiten in Verbindung mit der Fortführung der Unternehmenstätigkeit stellt für die Stakeholder eines Unternehmens eine wichtige Informationsquelle dar. In der vorliegenden Arbeit werden daher die Determinanten, die zu einer sog. Going-Concern-Opinion (GCO) führen, sowie die möglichen Konsequenzen einer GCO für das Unternehmen und den Abschlussprüfer anhand wissenschaftlicher Forschungsergebnisse analysiert und eingeordnet. Die Ergebnisse zeigen eine größere Wahrscheinlichkeit einer GCO bei Unternehmen in einer finanziell schwächeren Situation, mit einem unabhängigeren Audit Committee bzw. einer wirksamen internen Kontrolle. Für Unternehmen hat die GCO eine negative Marktreaktion sowie schlechtere Konditionen bei der Kreditvergabe zur Folge. Die GCO führt zu einer größeren Wahrscheinlichkeit eines Abschlussprüferwechsels sowie geringeren Prüfungshonoraren beim Abschlussprüfer. Bei einer fälschlicherweise unterlassenen GCO sieht sich der Abschlussprüfer mit der Gefahr von Rechtsstreitigkeiten und einem Reputationsverlust konfrontiert. Dieser systematische Überblick kann als Basis für künftige Regulierungsbestrebungen genutzt werden und die Praxis über die möglichen Folgen einer GCO aufklären.

Suggested Citation

  • Behne, Niklas, 2023. "Going-Concern-Modifizierung des Bestätigungsvermerks – Eine kritische Analyse der Einflussfaktoren und Konsequenzen [Going-Concern-Opinion – A Critical Analysis of Determinants and Consequences]," Junior Management Science (JUMS), Junior Management Science e. V., vol. 8(1), pages 96-122.
    • Handle: RePEc:zbw:jumsac:295029
    DOI: 10.5282/jums/v8i1pp96-122
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    References listed on IDEAS

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    2. Bruynseels, L.M.L. & Cardinaels, E., 2014. "The audit committee : Management watchdog or personal friend of the CEO?," Other publications TiSEM 4efbab67-3b44-4eab-9f17-0, Tilburg University, School of Economics and Management.
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