IDEAS home Printed from https://ideas.repec.org/p/mag/wpaper/100024.html
   My bibliography  Save this paper

Forensic Services - Eine Innovation auf dem Wirtschaftsprüfungsmarkt?Forensic Services - An Innovation on the Auditing Market?

Author

Listed:
  • Anne Chwolka

    () (Faculty of Economics and Management, Otto-von-Guericke University Magdeburg)

  • Johanna Zwernemann

    () (Faculty of Economics and Management, Otto-von-Guericke University Magdeburg)

Abstract

Forensic Services werden unter diesem Label in Deutschland seit gut 10 Jahren von vielen großen Wirtschaftsprüfungsgesellschaften angeboten. Da die Dienstleistungen und Methoden einzeln gesehen nicht grundlegend neu sind, stellt sich die Frage, mit welchen Vorteilen das Angebot für Anbieter und Nachfrager verbunden ist. In diesem Beitrag wird gezeigt, dass die Bündelung von Dienstleistungen hinsichtlich der Aufklärung und Prävention von "Fraud" durch Wirtschaftsprüfungsgesellschaften aufgrund der Methodenkompetenz und der Vorbehaltsaufgabe der Jahresabschlussprüfung ein größeres Verbesserungspotenzial aufweist als durch reine Beratungsunternehmen. Forensic Services stellen somit auf dem Wirtschaftsprüfungsmarkt eine Serviceinnovation dar. Over the past 10 years large German auditing companies have enriched their service portfolios by offering forensic services. However, since the individual services and methods employed are not new by themselves, one may question, whether and where forensic services offer an improvement for the accounting firm and/or the client. In this paper we show how the forensic-specific bundling of well-known and established services in the service portfolio of auditing firms creates improvements both for audit firms and the customers of forensic services due to the specific competence of the auditor compared to a "normal" consultant.

Suggested Citation

  • Anne Chwolka & Johanna Zwernemann, 2010. "Forensic Services - Eine Innovation auf dem Wirtschaftsprüfungsmarkt?Forensic Services - An Innovation on the Auditing Market?," FEMM Working Papers 100024, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  • Handle: RePEc:mag:wpaper:100024
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    Forensic Services; Fraud; Innovation; Wirtschaftsprüfungsmarkt; Abschlussprüfung; auditing market; annual audit;

    JEL classification:

    • L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mag:wpaper:100024. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Guido Henkel). General contact details of provider: http://edirc.repec.org/data/fwmagde.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.