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Abnormal audit fees and audit quality : initial evidence from the German audit market
Krauß, Patrick; Pronobis, Paul; Zülch, Henning - In: Journal of business economics : JBE 85 (2015) 1, pp. 45-84
Persistent link: https://www.econbiz.de/10010476673
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Fee cutting and fee premium of German auditors
Wild, Andreas - In: Die Betriebswirtschaft : DBW 70 (2010) 6, pp. 513-527
Persistent link: https://www.econbiz.de/10008749910
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Erfolgshonorare bei Rechtsanwälten, Steuerberatern und Wirtschaftsprüfern : Kritik an den Ausnahmetatbeständen des Regierungsentwurfs
Mann, Thomas; Wolf, George Alexander - In: Betriebs-Berater / Special : BB ; Zeitschrift für … 63 (2008) 11, pp. 19-23
Persistent link: https://www.econbiz.de/10003656085
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Wirtschaftsprüfung im Umbruch : eine empirische Untersuchung zur Konzentration und Honorargestaltung im deutschen Prüfungswesen
Strickmann, Michael - 2000
Persistent link: https://www.econbiz.de/10001476657
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Audit Fees and Audit Risk – Evidence from German Speaking Countries
Pummerer, Erich - 2011
The objective of this paper is to examine the risk-related premiums of disclosed audit fees in the Austrian and German markets for audit services. The idea of the paper is to determine a risk-free, entity-specific audit fee. By comparing this fee with the disclosed audit fee, we determine...
Persistent link: https://www.econbiz.de/10013125542
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Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics
Köhler, Annette G. - 2012
Germany does not indicate any particular impairment of auditor independence. Further, we find that fee-cutting for initial …
Persistent link: https://www.econbiz.de/10013097253
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Abnormal Audit Fees and Audit Quality : Initial Evidence from the German Audit Market
Krauss, Patrick - 2015
This study investigates the economic auditor-client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German IFRS firms by using a sample of 2,334...
Persistent link: https://www.econbiz.de/10013038760
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Audit pricing : further evidence from the German and European markets
Fleischer, Rouven - 2020
Persistent link: https://www.econbiz.de/10012518969
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Aktuelle Entwicklungen im Bereich der Rechnungslegung
Dimmer, Michael - 2021
Persistent link: https://www.econbiz.de/10012662142
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Die Prüfungshonorare branchenspezialisierter Wirtschaftsprüfer in der deutschen Versicherungsbranche
Völker, Ulf Gunnar - 2021
Abschlussprüfermarktes für Versicherungsunternehmen in Deutschland. Neben einer detaillierten Strukturanalyse steht hierbei die Frage im … in Deutschland gewöhnlich zwei Wirtschaftsprüfer (Links- und Rechtsunterzeichner) mit unterschiedlichen Aufgaben- und … taken up this topic and provides empirical evidence regarding the audit market for insurance companies in Germany. In …
Persistent link: https://www.econbiz.de/10012695658