Determinanten der Abschlussprüferhonorare bei Genossenschaftsbanken: Determinants of audit fees at cooperative banks

Friedrich Christian (), Pappert Nicolas () and Quick Reiner ()
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Friedrich Christian: Technical University of Darmstadt, Accounting and Auditing, Hochschulstr. 1, 64289 Darmstadt Deutschland
Pappert Nicolas: Technical University of Darmstadt, Accounting and Auditing, Hochschulstraße 1, 64289 Darmstadt, Deutschland
Quick Reiner: Technical University of Darmstadt, Accounting and Auditing, Hochschulstr. 1, 64289 Darmstadt Deutschland

Zeitschrift für das gesamte Genossenschaftswesen, 2023, vol. 73, issue 1, 54-73

Abstract: Cooperative banks are a core pillar of the German banking sector and their annual audit especially ensures the fulfillment of their mandate. A successful audit requires sufficient resources and, hence, risk-adjusted fees. The present analysis of 596 annual reports from 2016-2019 shows that established models of audit fee determinants predict audit fees of German cooperative banks. Moreover, indicators for risk of material misstatement and capitalization that are specific to cooperative banks have the expected associations with audit fees.

Date: 2023
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DOI: 10.1515/zfgg-2023-0003

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