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Abschlussprüfung und Beratung - Eine experimentelle Analyse der Auswirkungen auf Unabhängigkeitswahrnehmungen deutscher Aufsichtsräte

Author

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  • Roger Meuwissen

    (University of Maastricht)

  • Reiner Quick

    (Technische Universität Darmstadt, Institut für Betriebswirtschaftslehre)

Abstract

Zusammenfassung Die Verknüpfung von Prüfungs- und Beratungstätigkeiten gefährdet die Unabhängigkeit des Abschlussprüfers. Dadurch erhöhen sich mandantenspezifische Quasirenten und die Gefahr für Unabhängigkeitsbeeinträchtigungen steigt. Aus der bisherigen, anglo-amerikanisch dominierten Forschung lässt sich erkennen, dass gleichzeitige Beratung weniger die tatsächliche sondern eher die wahrgenommene Unabhängigkeit gefährdet. Die wenigen deutschen Studien erkennen dagegen mehrheitlich keinen negativen Einfluss auf Unabhängigkeitswahrnehmungen. Über eine experimentelle Studie wurde der Einfluss auf die Unabhängigkeitswahrnehmungen der Aufsichtsräte der DAX 30-, MDAX-, SDAX- und TechDAX-Unternehmen untersucht. Betrachtet wurden die Steuerberatung, die Personalberatung und die Beratung in Bezug auf Finanzinformationssysteme. Alle drei Leistungen entfalten eine negative Wirkung. Einzig die Personalberatung ist einem Abschlussprüfer einer kapitalmarktorientierten Gesellschaft in Deutschland nicht explizit untersagt. Ihr negativer Einfluss war aber am stärksten. Über univariate und multivariate Analysen ließ sich des Weiteren zeigen, dass das Ausmaß der Beeinträchtigung der wahrgenommenen Unabhängigkeit von der Art der Beratungsleistung abhängt. Ein generelles Beratungsverbot erscheint daher nicht als erforderlich. Zudem wurde deutlich, dass Unabhängigkeitswahrnehmungen umso stärker beeinflusst werden, je geringer die Erfahrungen der Aufsichtsräte und deren Vertrauen in Abschlussprüfer sind. Dagegen konnten keine Unterschiede zwischen den Wahrnehmungen von Aktionärs- und Arbeitnehmervertretern identifiziert werden.

Suggested Citation

  • Roger Meuwissen & Reiner Quick, 2009. "Abschlussprüfung und Beratung - Eine experimentelle Analyse der Auswirkungen auf Unabhängigkeitswahrnehmungen deutscher Aufsichtsräte," Schmalenbach Journal of Business Research, Springer, vol. 61(4), pages 382-415, June.
    • Handle: RePEc:spr:sjobre:v:61:y:2009:i:4:d:10.1007_bf03373659
    DOI: 10.1007/BF03373659
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    References listed on IDEAS

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    M42;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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