AbstractsLaw & Legal Studies

Audit services, non-audit services, and audit firm tenure

by Patrick Krauß

Institution: HHL Leipzig Graduate School of Management
Degree: PhD
Year: 2013
Record ID: 1108999
Full text PDF: http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185


The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide range of different audit requirements, the dissertation is based on four different study manuscripts, highlighting various perspectives with regard to the appointment, duration, and remuneration of a statutory auditor in the German audit environment. Besides the empirical evidence for separate auditing issues, this dissertation is also aimed to provide a solid theoretical background and critical suggestions for future research.