Köhler, Annette G.; Ratzinger-Sakel, Nicole V. S. - In: Schmalenbach Business Review (sbr) 64 (2012) 4, pp. 281-307
We investigate the impact of three German audit market characteristics on audit and non-audit fees for the years 2005-2007. We find no relation between audit and non-audit fees, which suggests that audit and non-audit fee determination in Germany does not indicate any particular impairment of...