Unabhängigkeit des Abschlussprüfers bei privaten Unternehmen in Deutschland
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Unabhängigkeit des Abschlussprüfers bei privaten Unternehmen in Deutschland

Unabhängigkeit des Abschlussprüfers bei privaten Unternehmen in Deutschland


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About the Book

Die Unabhängigkeit des Abschlussprüfers ist von anhaltender Relevanz, wird jedoch immer wieder in Frage gestellt. Der Fokus von Regulierungsbehörden und Forschung liegt auf kapitalmarktorientierten Unternehmen. Die Unabhängigkeit kann besonders gefährdet sein, wenn Schutzmechanismen, wie z.B. die Haftung oder das Risiko eines Reputationsverlustes, besonders schwach ausgeprägt sind. Es kann abgeleitet werden, dass bei privaten Unternehmen das Risiko eines Reputationsverlustes im Vergleich zu kapitalmarktorientierten Unternehmen geringer ist. Weiterhin ist das Haftungsrisiko für den Abschlussprüfer in Deutschland verglichen mit angelsächsischen Ländern geringer. Damit untersucht die Arbeit die Unabhängigkeit in einem Umfeld, in dem diese besonders gefährdet ist. Als Surrogat wird die Wahrscheinlichkeit einer Going-Concern-Modifikation ("GCM") herangezogen. GCM können als Indikator für die Prüfungsqualität besonders geeignet sein, da sie ein direktes Ergebnis der Tätigkeit des Abschlussprüfers sind und von ihm formuliert und verantwortet werden. Für das Surrogat GCM ist für Deutschland im Bereich der privaten Unternehmen bislang keine Studie bekannt.


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Product Details
  • ISBN-13: 9783958261167
  • Publisher: Wurzburg University Press
  • Publisher Imprint: Wurzburg University Press
  • Height: 244 mm
  • No of Pages: 348
  • Spine Width: 18 mm
  • Weight: 603 gr
  • ISBN-10: 3958261167
  • Publisher Date: 02 Apr 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine empirische Analyse im Kontext der Honorare für Prüfung und Beratung
  • Width: 170 mm


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Unabhängigkeit des Abschlussprüfers bei privaten Unternehmen in Deutschland
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Unabhängigkeit des Abschlussprüfers bei privaten Unternehmen in Deutschland
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