NDLI: Determinants of audit fees—remarks on the articles “quasi-rents model and audit fees in Germany—an empirical analysis” and “audit fees in Germany—determinants and implications” : (erschienen in der ZfB, 79. Jg. (2009), S. 1283–1308 bzw. der ZfB, 80. Jg. (2010), S. 5

Content Provider	Springer Nature Link
Author	Merkl, Georg
Copyright Year	2011
Abstract	Bigus und Zimmermann und Köhler et al. untersuchen mit multiplen linearen Regressionsanalysen verschiedene Einflussfaktoren der Prüfungshonorare von an deutschen Börsen notierten Unternehmen. Während Bigus und Zimmermann bei Erstprüfungen nicht signifikante höhere Prüfungshonorare als bei Folgeprüfungen feststellen, ermitteln Köhler et al. bei Erstprüfungen signifikante tiefere Prüfungshonorare als bei Folgeprüfungen. Obwohl in den beiden Studien nur die Honorare für die Prüfung der deutschen Gesellschaften der jeweiligen Konzerne untersucht werden, verwenden die Autoren beider Studien auf den weltweiten Gesamtkonzern bezogene Einflussfaktoren und verweisen dabei auf die bisherige Literatur. Allerdings sind diese Einflussfaktoren dort auf die Honorare für die Prüfung des weltweiten Gesamtkonzerns bezogen. Abgesehen vom nicht zueinanderpassenden geographischen Umfang der Variablen, benutzen die Autoren Faktoren, deren Einfluss nicht theoretisch begründet wird, die gemäß einer Metaanalyse von bisherigen Studien selten eingesetzt wurden oder inkonsistente Ergebnisse erzielt haben und deshalb entsprechend kritisch zu hinterfragen gewesen wären. Angesichts der Schwächen der Vorgehensweise in beiden Studien ist der Erkenntnisgewinn aus ihren Ergebnissen fraglich.Bigus and Zimmermann and Köhler et al. investigate various determinants of audit fees of companies that are listed on German stock exchanges using multiple linear regression analysis. While Bigus and Zimmermann identify not significant higher audit fees for initial audit engagements than for continuing audit engagements, Köhler et al. detect significant lower audit fees for initial audit engagements than for continuing audit engagements. Although the authors of both studies only investigate the fees for the audit of the German entities of the respective groups of companies, they use determinants from the prior audit fee literature that relate to the audit of the worldwide entities that are included in the groups of companies. In addition to this mismatch of the geographic scope of the variables, the authors use determinants whose influence on audit fees is not explained by theories, that have been rarely used in prior studies, or that have previously been associated with inconsistent results, and that should have been critically questioned. Given the weaknesses of the methodologies used in both studies, the gain in knowledge from their results is questionable.
Starting Page	1003
Ending Page	1019
Page Count	17
File Format	PDF
ISSN	00442372
Journal	Zeitschrift für Betriebswirtschaft
Volume Number	81
Issue Number	9
e-ISSN	18618928
Language	English
Publisher	SP Gabler Verlag
Publisher Date	2011-07-08
Publisher Place	Wiesbaden
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	Audit fees Non-audit fees Auditor change Audit market Human Resource Management Production/Logistics/Supply Chain Accounting/Auditing Business/Management Science Organization/Planning Management/Business for Professionals
Content Type	Text
Resource Type	Article
Subject	Business and International Management Economics and Econometrics

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Quasi-Rents Model and Audit Fees in Germany—An Empirical Analysis

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Response to the replies to the comments on the determinants of audit fees in Germany

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Bericht der Department Editors der ZfB ( Zeitschrift für Betriebswirtschaft , Volume 78 , Issue 7-8 )

Determinants of audit fees—remarks on the articles “quasi-rents model and audit fees in Germany—an empirical analysis” and “audit fees in Germany—determinants and implications” : (erschienen in der ZfB, 79. Jg. (2009), S. 1283–1308 bzw. der ZfB, 80. Jg. (2010), S. 5–29)

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