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Die Prüfungshonorare branchenspezialisierter Wirtschaftsprüfer in der deutschen Versicherungsbranche

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  • Völker, Ulf Gunnar

Abstract

Trotz der immensen ökonomischen Bedeutung von Versicherungen für marktwirtschaftlich orientierte Volkswirtschaften haben sich bis dato nur wenige nationale und internationale Forschungsarbeiten dem Abschlussprüfermarkt für Versicherungsunternehmen gewidmet. Die vorliegende Arbeit hat sich dieser Thematik angenommen und liefert empirische Resultate bezüglich des Abschlussprüfermarktes für Versicherungsunternehmen in Deutschland. Neben einer detaillierten Strukturanalyse steht hierbei die Frage im Fokus, ob testierende Prüfungspartner, welche in Bezug auf die deutsche Versicherungsbranche einen hohen Spezialisierungsgrad aufweisen, die Höhe des erhobenen Prüfungshonorars beeinflussen. Dabei wird auch der Tatsache Rechnung getragen, dass in Deutschland gewöhnlich zwei Wirtschaftsprüfer (Links- und Rechtsunterzeichner) mit unterschiedlichen Aufgaben- und Verantwortungsbereichen den Jahres- bzw. den Konzernabschluss testieren. Die Resultate liefern Evidenz dafür, dass insbesondere Rechtsunterzeichner, denen entweder aufgrund ihres verhältnismäßig hohen Marktanteils bei Abschlussprüfungen in der Versicherungsbranche oder aufgrund ihrer Mitgliedschaft im IDW-Versicherungsfachausschuss ein hoher Spezialisierungsgrad zugesprochen wird, ökonomisch relevante Honoraraufschläge erzielen können.

Suggested Citation

  • Völker, Ulf Gunnar, 2021. "Die Prüfungshonorare branchenspezialisierter Wirtschaftsprüfer in der deutschen Versicherungsbranche," Studies in financial, managerial and tax accounting, University of Würzburg, Institute of Business Management, volume 6, number 6.
    • Handle: RePEc:zbw:wuersc:6
    DOI: 10.25972/WUP-978-3-95826-157-0
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    References listed on IDEAS

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    1. Mikko Zerni, 2012. "Audit Partner Specialization and Audit Fees: Some Evidence from Sweden," Contemporary Accounting Research, John Wiley & Sons, vol. 29(1), pages 312-340, March.
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