IDEAS home Printed from https://ideas.repec.org/a/zbw/jumsac/294916.html
   My bibliography  Save this article

Die Rotation des verantwortlichen Prüfungspartners als Instrument zur Steigerung der Prüfungsqualität

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/294916/1/5056-3251.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.5282/jums/v4i4pp553-565?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Francis, Jere R., 2004. "What do we know about audit quality?," The British Accounting Review, Elsevier, vol. 36(4), pages 345-368.
    2. Gary MONROE & Sarowar HOSSAIN, 2013. "Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 263-279, June.
    3. Barth, ME & Elliott, JA & Finn, MW, 1999. "Market rewards associated with patterns of increasing earnings," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 387-413.
    4. Klaus Ruhnke, 2003. "Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien," Schmalenbach Journal of Business Research, Springer, vol. 55(3), pages 250-280, May.
    5. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 193-228.
    6. Quick, Reiner & Marten, K.-U. & Ruhnke, K., 2011. "Wirtschaftsprüfung, Grundlagen des betriebswirtschaftlichen Prüfungswesens nach nationalen und internationalen Normen," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 56497, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    7. Nicole V. S. Ratzinger-Sakel & Sophie Audousset-Coulier & Jaana Kettunen & Cédric Lesage, 2013. "Joint Audit: Issues and Challenges for Researchers and Policy-Makers," Accounting in Europe, Taylor & Francis Journals, vol. 10(2), pages 175-199, November.
    8. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    9. Wiemann, D., 2011. "Prüfungsqualität des Abschlussprüfers : Einfluss der Mandatsdauer auf die Bilanzpolitik beim Mandanten," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 55915, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    10. Neal Arthur & Medhat Endrawes & Shawn Ho, 2017. "Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects," Australian Accounting Review, CPA Australia, vol. 27(4), pages 368-381, December.
    11. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alhababsah, Salem & Alhaj-Ismail, Alaa, 2023. "Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK," The British Accounting Review, Elsevier, vol. 55(2).
    2. Ku He & Xiaofei Pan & Gary Tian, 2017. "Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China," European Accounting Review, Taylor & Francis Journals, vol. 26(1), pages 61-95, January.
    3. Curtis Hall & J. Scott Judd & Jayanthi Sunder, 2023. "Auditor conservatism, audit quality, and real consequences for clients," Review of Accounting Studies, Springer, vol. 28(2), pages 689-725, June.
    4. Marcel Haak & Michelle Muraz & Roland Zieseniß, 2018. "Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 55-80, January.
    5. Cao, June & Ee, Mong Shan & Hasan, Iftekhar & Huang, He, 2024. "Asymmetric reactions of abnormal audit fees jump to credit rating changes," The British Accounting Review, Elsevier, vol. 56(2).
    6. Shivaram Rajgopal & Suraj Srinivasan & Xin Zheng, 2021. "Measuring audit quality," Review of Accounting Studies, Springer, vol. 26(2), pages 559-619, June.
    7. Kharuddin, Khairul Ayuni Mohd & Basioudis, Ilias G & Farooque, Omar Al, 2021. "Effects of the Big 4 national and city-level industry expertise on audit quality in the United Kingdom," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    8. repec:mth:ijafr8:v:9:y:2019:i:1:p:450-461 is not listed on IDEAS
    9. repec:dau:papers:123456789/1073 is not listed on IDEAS
    10. Jennifer Martínez‐Ferrero & Isabel‐María García‐Sánchez & Emiliano Ruiz‐Barbadillo, 2018. "The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1181-1196, December.
    11. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.
    12. Tharindra Ranasinghe & Lin Yi & Ling Zhou, 2023. "Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry," Review of Accounting Studies, Springer, vol. 28(2), pages 1107-1139, June.
    13. Chy, Mahfuz & De Franco, Gus & Su, Barbara, 2021. "The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment," Journal of Accounting and Economics, Elsevier, vol. 71(1).
    14. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
    15. Fakhroddin MohammadRezaei & Omid Faraji & Zabihollah Rezaee & Reza Gholami-Jamkarani & Mehdi Yari, 2024. "Substantive or symbolic compliance with regulation, audit fees and audit quality," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 32-51, March.
    16. Kevin Koh & Li Li & Xuejiao Liu & Chunfei Wang, 2023. "The Effect of Audit Partner Diversity on Audit Quality: Evidence from China," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 340-380, March.
    17. Nitai Chandra Debnath & Suman Paul Chowdhury & Safaeduzzaman Khan, 2022. "The impact of audit quality on real earnings management: evidence from Bangladesh," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(2), pages 218-231, June.
    18. Isaac Selasi Awuye, 2022. "The impact of audit quality on earnings management: Evidence from France," Post-Print hal-03824396, HAL.
    19. M. Humayun Kabir & Divesh Sharma & Ainul Islam & Amirus Salat, 2011. "Big 4 auditor affiliation and accruals quality in Bangladesh," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 161-181, January.
    20. Xingqiang Du & Yiqi Zhang & Shaojuan Lai & Hexin Tao, 2024. "How Do Auditors Value Hypocrisy? Evidence from China," Journal of Business Ethics, Springer, vol. 191(3), pages 501-533, May.
    21. Ball, Fiona & Tyler, Jonathan & Wells, Peter, 2015. "Is audit quality impacted by auditor relationships?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 166-181.
    22. Jean Damascene Mvunabandi & Haruna Maama, 2023. "The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 13(5), pages 119-127, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:jumsac:294916. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://jums.academy/en/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.