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


  • Anne Chwolka

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

  • Johanna Zwernemann

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


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

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    More about this item


    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


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