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Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen

Author

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  • .Reiner Quick

    (Technische Universität Darmstadt)

  • Matthias Sattler

    (Technische Universität Darmstadt)

Abstract

Zusammenfassung Die Verknüpfung von Prüfungs- und Beratungstätigkeiten könnte die Unabhängigkeit des Abschlussprüfers beeinträchtigen. Aktuelle deutsche wie auch internationale Studien belegen einen negativen Einfluss der parallelen Beratung durch den Abschlussprüfer auf Unabhängigkeitswahrnehmungen. Dagegen lässt die anglo-amerikanisch dominierte Forschung zur tatsächlichen Unabhängigkeit keine eindeutigen Zusammenhänge erkennen. Für DAX-, MDAX-, SDAX- und TecDAX-Unternehmen wird mit Hilfe von Regressionen ein möglicher Zusammenhang zwischen der Höhe des Beratungshonorars und der Unabhängigkeit des Prüfers für die Geschäftsjahre 2005, 2006 und 2007 untersucht. Da die Unabhängigkeit nicht unmittelbar beobachtbar ist, wird das Ausmaß der Bilanzpolitik im Abschluss des Mandanten als Surrogat für die Urteilsfreiheit des Prüfers verwendet. Die Ergebnisse lassen vermuten, dass von der Beratung im Allgemeinen, den „Bestätigungsleistungen“ und der „Steuerberatung“ keine Beeinträchtigung der tatsächlichen Unabhängigkeit ausgehen. Dienstleistungen, die unter den „Sonstigen Leistungen“ ausgewiesenen werden, entfalten hingegen eine negative Wirkung auf die Rechnungslegungs- und damit auch auf die Prüfungsqualität.

Suggested Citation

  • .Reiner Quick & Matthias Sattler, 2011. "Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen," Schmalenbach Journal of Business Research, Springer, vol. 63(4), pages 310-343, June.
    • Handle: RePEc:spr:sjobre:v:63:y:2011:i:4:d:10.1007_bf03373684
    DOI: 10.1007/BF03373684
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    Cited by:

    1. Hansrudi Lenz, 2012. "Eine wissenschaftsethische Anmerkung zum Beitrag „Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungs-honoraren auf diskretionäre Periodenabgrenzun," Schmalenbach Journal of Business Research, Springer, vol. 64(3), pages 262-270, May.
    2. Reiner Quick & Matthias Sattler, 2012. "Erwiderung auf Hansrudi Lenz: Eine wissenschaftsethische Anmerkung zum Beitrag „Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf di," Schmalenbach Journal of Business Research, Springer, vol. 64(3), pages 271-279, May.

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    JEL classification:

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

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