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Die Unabhängigkeit des Abschlussprüfers bei privaten Unternehmen in Deutschland: Eine empirische Analyse im Kontext der Honorare für Prüfung und Beratung

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  • Günther, Johannes

Abstract

Die Unabhängigkeit des Abschlussprüfers ist von anhaltender Relevanz, wird jedoch immer wieder in Frage gestellt. Der Fokus von Regulierungsbehörden und Forschung liegt auf kapitalmarktorientierten Unternehmen. Die Unabhängigkeit kann besonders gefährdet sein, wenn Schutzmechanismen, wie z. B. die Haftung oder das Risiko eines Reputationsverlustes, besonders schwach ausgeprägt sind. Es kann abgeleitet werden, dass bei privaten Unternehmen das Risiko eines Reputationsverlustes im Vergleich zu kapitalmarktorientierten Unternehmen geringer ist. Die vorliegende Arbeit untersucht empirisch die Unabhängigkeit des Abschlussprüfers bei nicht kapitalmarktorientierten Unternehmen - im Folgenden private Unternehmen genannt - im Kontext von Prüfungs- und Nichtprüfungshonoraren in Deutschland. Als Surrogat für die Prüfungsqualität wird die Wahrscheinlichkeit einer Going-Concern-Modifikation ('GCM') herangezogen. GCM können als Indikator für die Prüfungsqualität besonders geeignet sein, da sie ein direktes Ergebnis der Tätigkeit des Abschlussprüfers sind und von ihm formuliert und verantwortet.

Suggested Citation

  • Günther, Johannes, 2020. "Die Unabhängigkeit des Abschlussprüfers bei privaten Unternehmen in Deutschland: Eine empirische Analyse im Kontext der Honorare für Prüfung und Beratung," Studies in financial, managerial and tax accounting, University of Würzburg, Institute of Business Management, volume 3, number 3.
    • Handle: RePEc:zbw:wuersc:3
    DOI: 10.25972/WUP-978-3-95826-117-4
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    References listed on IDEAS

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    2. Zmijewski, Me, 1984. "Methodological Issues Related To The Estimation Of Financial Distress Prediction Models," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 59-82.
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