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Prüfungsqualität, Prüferhaftung und Risikoaversion — Eine analytische Betrachtung der Bedeutung der Risikoaversion für die Prüfungsqualität

Author

Listed:
  • Erich Pummerer

    (Universität Innsbruck)

  • Marcel Steller

    (Universität Innsbruck)

  • Julia Baldauf

    (Universität Innsbruck)

Abstract

Zusammenfassung Vor dem Hintergrund der Diskussionen um die Steigerung der Qualität der Abschlussprüfung werden in diesem Beitrag Zusammenhänge zwischen der Risikoaversion von Prüfern und dem optimalen Prüfungseinsatz und der damit verbundenen Prüfungsqualität modelltheoretisch analysiert. Wir zeigen, dass die Prüfungsqualität risikoaverser Prüfer weitaus höher ist als die risikoneutraler Prüfer und erläutern vor diesem Hintergrund, warum Maßnahmen, wie zum Beispiel die Erhöhung der faktischen Haftungssumme, zu einer abnehmenden Prüfungsqualität am Prüfungsmarkt führen können. Wegen der Bedeutung der Risikoaversion der Prüfer für die Prüfungsqualität sind vielmehr Anreize zu setzen, um risikoaverse Prüfer im Markt zu halten und die weitaus höhere Prüfungsqualität auch sichtbar zu machen.

Suggested Citation

  • Erich Pummerer & Marcel Steller & Julia Baldauf, 2013. "Prüfungsqualität, Prüferhaftung und Risikoaversion — Eine analytische Betrachtung der Bedeutung der Risikoaversion für die Prüfungsqualität," Schmalenbach Journal of Business Research, Springer, vol. 65(1), pages 32-59, February.
    • Handle: RePEc:spr:sjobre:v:65:y:2013:i:1:d:10.1007_bf03373708
    DOI: 10.1007/BF03373708
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    References listed on IDEAS

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    More about this item

    Keywords

    K13; M42;

    JEL classification:

    • K13 - Law and Economics - - Basic Areas of Law - - - Tort Law and Product Liability; Forensic Economics
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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