Die zeitliche Entwicklung von Abschlussprüferhonoraren in Deutschland – Eine empirische Untersuchung der Jahre 2009 bis 2013

Laudemann, and Al.,

Die Unternehmung - Swiss Journal of Business Research and Practice, 2016, vol. 70, issue 2, 153-186

Abstract: Since 2005, German audit clients are obliged to publish auditor fees in the notes to their financial statements. The fees have to be differentiated into four categories: audit services, audit-related services, tax advisory services, and other services. Such a disclosure enables stakeholders to evaluate auditor independence. This paper analyses the temporal development of auditor fees as well as their composition for the period 2009-2013. Fees for audit services are by far the highest and decline over time. However, this development is exclusively driven by DAX30 companies. With regard to auditor independence, the share of non-audit fees is critical for DAX30 but also for SDAX companies.

Date: 2016
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DOI: 10.5771/0042-059X-2016-2-153

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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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