Chancen und Herausforderungen kleiner und mittlerer Gesellschaften im deutschen Wirtschaftsprüfungsmarkt – eine empirische Analyse

Jonas Neurohr, Florian Follert and Marc Schild

Die Unternehmung - Swiss Journal of Business Research and Practice, 2019, vol. 73, issue 3, 250-275

Abstract: The auditing industry in general and the German auditing market in particular are undergoing profund changes. The main reasons for this development are changed legal, technological and demographic conditions. While economic literature usually analyzes large audit firms and esp. the big4, the development of small and medium-sized companies is widely ignored. This is regrettable, because this segment is experiencing strong growth. The present paper therefore aims to close this research gap by giving a deeper insight into the opportunities and challenges of small and medium-sized auditing firms. To generate first-hand insights, we carried out an empirical study in the form of a survey involving 141 professionals from the relevant market segment. The results enable for the first time differentiated statements concerning the opportunities and challenges of the relevant companies.

Date: 2019
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DOI: 10.5771/0042-059X-2019-3-250

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Die Unternehmung - Swiss Journal of Business Research and Practice is currently edited by Prof. Dr. Artur Baldauf, Universität Bern, Prof. Dr. Manfred Bruhn, Universität Basel, Prof. Dr. Pascal Gantenbein, Universität Basel (geschäftsführend), Prof. Dr. Markus Gmür, Universität Fribourg, Prof. Dr. Klaus Möller, Universität St. Gallen, Prof. Dr. Günter Müller-Stewens, Universität St. Gallen, Prof. Dr. Dr. h.c. Margit Osterloh, Universität Zürich, Prof. Dr. Dieter Pfaff, Universität Zürich and Prof. Dr. Martin Wallmeier, Universität Fribourg

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