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Die Rotation des verantwortlichen Prüfungspartners als Instrument zur Steigerung der Prüfungsqualität

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  • Puschmann, Lina Carine

Abstract

Um die Unabhängigkeit des verantwortlichen Prüfungspartners in der betriebswirtschaftlichen Abschlussprüfung zu stärken und die Prüfungsqualität zu erhöhen sind nationalen und internationalen Regulierungsinstanzen zufolge Maßnahmen, wie die Rotation des verantwortlichen Prüfungspartners (auch interne Rotation genannt), erforderlich.Aufbauend auf der Analyse von Ergebnissen aus Studien zu den Themen der internen Rotation, der Unabhängigkeit des verantwortlichen Prüfungspartners sowie der Prüfungsqualität und ihren Einflussfaktoren, wird die Debatte um die Effektivität der internen Rotation in dieser Arbeit fortgeführt. Im Zentrum der Diskussion steht dabei die konkrete Frage, ob die Rotation des verantwortlichen Prüfungspartners ein effektives Instrument zur Steigerung der Prüfungsqualität ist. Aufgrund der Diversität der Umweltbedingungen auf den Prüfungsmärkten, an denen der Einfluss der internen Rotation untersucht wurde, ist zunächst kein generelles Urteil zur Beantwortung der Leitfrage möglich. Die jüngsten Ergebnisse auf dem deutschen Prüfungsmarkt lassen schließlich unter den gegebenen Bedingungen vermuten, dass der Effekt der neuesten Regelungen zur Rotation des verantwortlichen Prüfungspartners eine weniger starke Steigerung der Prüfungsqualität herbeiführt als vergleichbare Rotationsvorschriften an Prüfungsmärkten in anderen Ländern.

Suggested Citation

  • Puschmann, Lina Carine, 2019. "Die Rotation des verantwortlichen Prüfungspartners als Instrument zur Steigerung der Prüfungsqualität," Junior Management Science (JUMS), Junior Management Science e. V., vol. 4(4), pages 553-565.
    • Handle: RePEc:zbw:jumsac:294916
    DOI: 10.5282/jums/v4i4pp553-565
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    References listed on IDEAS

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