Prüferwechsel auf dem deutschen Prüfungsmarkt

Braun,, Quick, and Wolz,

Die Unternehmung - Swiss Journal of Business Research and Practice, 2018, vol. 72, issue 3, 255-284

Abstract: We investigate whether auditor changes on the German market for statutory audits are associated with opinion shopping. The focus is on incentives that were shown to be significant by prior research (modified or adverse audit opinion, dissent between auditor and client, (too) conservative audit) as well as for the first time the failure to beat earnings targets. In the German environmental setting, the auditor is nominated for election and engaged by the supervisory board instead of the board of directors. Furthermore, institutional investors play a predominant role. Thus, the barriers to apply opinion shopping should be higher in Germany than e.g. in the US or the UK. We find evidence for opinion shopping in our sample, but we fail to show that these auditor changes are successful.

Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.nomos-elibrary.de/10.5771/0042-059X-2018-3-255 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nms:untern:10.5771/0042-059x-2018-3-255

Ordering information: This journal article can be ordered from
Nomos Verlagsgesellschaft mbH & Co. KG, Waldseestraße 3-5, 76530 Baden-Baden, Germany
https://www.nomos-sh ... w.aspx?product=13597

DOI: 10.5771/0042-059X-2018-3-255

Access Statistics for this article

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

More articles in Die Unternehmung - Swiss Journal of Business Research and Practice from Nomos Verlagsgesellschaft mbH & Co. KG
Bibliographic data for series maintained by Nomos Verlagsgesellschaft mbH & Co. KG ().