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Die zeitliche Entwicklung von Abschlussprüferhonoraren in Deutschland – Eine empirische Untersuchung der Jahre 2009 bis 2013

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  • Laudemann,
  • al.,

Abstract

Since 2005, German audit clients are obliged to publish auditor fees in the notes to their financial statements. The fees have to be differentiated into four categories: audit services, audit-related services, tax advisory services, and other services. Such a disclosure enables stakeholders to evaluate auditor independence. This paper analyses the temporal development of auditor fees as well as their composition for the period 2009-2013. Fees for audit services are by far the highest and decline over time. However, this development is exclusively driven by DAX30 companies. With regard to auditor independence, the share of non-audit fees is critical for DAX30 but also for SDAX companies.

Suggested Citation

  • Laudemann, & al.,, 2016. "Die zeitliche Entwicklung von Abschlussprüferhonoraren in Deutschland – Eine empirische Untersuchung der Jahre 2009 bis 2013," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 70(2), pages 153-186.
    • Handle: RePEc:nms:untern:10.5771/0042-059x-2016-2-153
    DOI: 10.5771/0042-059X-2016-2-153
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    References listed on IDEAS

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