The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide range of different audit requirements, the dissertation is based on four different study manuscripts, highlighting various perspectives with regard to the appointment, duration, and remuneration of a statutory auditor in the German audit environment. Besides the empirical evidence for separate auditing issues, this dissertation is also aimed to provide a solid theoretical background and critical suggestions for future research.:I. Audit services, non-audit services, and audit firm tenure – three
perspectives on audit quality … 1
II. Abnormal audit fees and audit quality in German audit market:
initial evidence on association of audit fee premiums and audit
fee discounts with earnings management … 13
III. Effects of initial audit fee discounts on audit quality: evidence
from Germany … 32
IV. Non-audit services and audit quality: blessing or curse? … 60
V. Relationship of auditor tenure to audit quality: empirical evidence
from the German audit market … 89
| Identifer | oai:union.ndltd.org:DRESDEN/oai:qucosa:de:qucosa:7238 |
| Date | 19 March 2013 |
| Creators | Krauß, Patrick |
| Contributors | Zülch, Henning, Wulf, Torsten, HHL Leipzig Graduate School of Management |
| Source Sets | Hochschulschriftenserver (HSSS) der SLUB Dresden |
| Language | English |
| Detected Language | English |
| Type | doc-type:doctoralThesis, info:eu-repo/semantics/doctoralThesis, doc-type:Text |
| Rights | info:eu-repo/semantics/openAccess |
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