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Determinanten der Prüfungshonorare von Unternehmen aus der Medienbranche - eine empirische Untersuchung unter Einsatz einer Regressionsanalyse

  • Brähler, Gernot
  • Brune, Philipp
  • Göttsche, Max
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    Prüfungshonorare stellen für Unternehmen Kosten dar. Daher ist es für die Unternehmen von großem Interesse, welche Faktoren diese Honorare beeinflussen. Um die Determinanten für deutsche börsennotierte Medienunternehmen zu ermitteln, wird eine empirische lineare Regressionsanalyse durchgeführt. Neben dem Basismodell wurden noch einige Modellerweiterungen geprüft. Es hat sich herausgestellt, dass die Größe der Mandanten die einzige Variable in der verwendeten Stichprobe war, welche einen eindeutigen Einfluss auf die Prüfungshonorare in allen untersuchten Jahren hatte. Die vorliegende Studie leistet somit einen wichtigen Beitrag zum aktuellen Forschungsfeld der Prüfungshonorare.

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    This book is provided by Technische Universität Ilmenau, Institut für Betriebswirtschaftslehre in its series Ilmenauer Schriften zur Betriebswirtschaftslehre with number 92011 and published in 2011.
    Volume: 9/2011
    Handle: RePEc:zbw:tuisbw:92011
    Contact details of provider: Postal: 98693 Ilmenau, Helmholtzplatz 3
    Phone: (0049) (0)3677 69 4001
    Fax: (0049) (0)3677 69 4200
    Web page: http://www.tu-ilmenau.de/bw/

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    1. Dye, Ronald A., 1991. "Informationally motivated auditor replacement," Journal of Accounting and Economics, Elsevier, vol. 14(4), pages 347-374, December.
    2. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    3. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    4. Willekens, Marleen & Achmadi, Christina, 2003. "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?," The International Journal of Accounting, Elsevier, vol. 38(4), pages 431-455.
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