Audit and Non-Audit Fees in Germany – The Impact of Audit Market Characteristics
Annette G. Köhler and
Nicole V. S. Ratzinger-Sakel
Schmalenbach Business Review (sbr), 2012, vol. 64, issue 4, 281-307
We investigate the impact of three German audit market characteristics on audit and non-audit fees for the years 2005-2007. We find no relation between audit and non-audit fees, which suggests that audit and non-audit fee determination in Germany does not indicate any particular impairment of auditor independence. Further, we find that fee-cutting for initial audit engagements depends signifi-cantly on client size. We find no evidence of network-related fee reporting bias due to the ambiguous phrasing of German fee disclosure requirements, which implies that German fee data are internationally comparable.
Keywords: Auditor Change; Audit Fees; Auditor Independence; Audit Market Segment; Non-audit Fees (search for similar items in EconPapers)
JEL-codes: C30 L11 M42 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:sbr:abstra:v:64:y:2012:i:4:p:281-307
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