Negotiations and enforcement: the influence on the auditor-client relation
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| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | German |
| Published: |
Mannheim
2015
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | vii, 195 Seiten Diagramme |
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Record in the Search Index
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| adam_text | Contents
List of Figures iv
List of Tables v
Acronyms vii
1 Introduction 1
2 Negotiation Strategies and Uncertainty in Auditor-Client
Negotiations 14
2.1 Introduction........................................................ 14
2.2 Economic setting.................................................... 20
2.2.1 Auditor-client game.......................................... 20
2.2.2 Negotiation game............................................. 25
2.3 Analysis............................................................ 32
2.3.1 Identification of incentive-compatible negotiation
outcomes .................................................... 32
2.3.2 Preferred negotiation strategies of auditors and
managers .................................................... 36
2.3.3 Optimal auditor behavior .................................... 38
2.3.4 Uncertainty considerations in setting audit fees ........ 42
2.4 Interim conclusion ................................................. 44
3 Enforcement actions and auditor changes 48
3.1 Introduction........................................................ 48
3.2 Institutional setting............................................... 52
3.3 Hypothesis development.............................................. 53
3.4 Research design and sample.......................................... 56
3.4.1 Main specifications and variables............................ 56
3.4.2 Sample....................................................... 58
3.4.3 Descriptive statistics....................................... 59
3.5 Results............................................................ 62
3.5.1 Auditor change................................................. 62
3.5.2 Type of auditor change......................................... 65
3.5.3 Error severity................................................. 67
3.5.4 Timing of the auditor change................................... 71
3.6 Robustness tests and additional analyses............................. 78
3.6.1 Differences in enforcement risk................................ 78
3.6.2 Additional controls............................................ 80
3.6.3 Model specification tests...................................... 81
3.6.4 Additional analyses............................................ 82
3.7 Interim conclusion .................................................. 85
4 A closer look at audit report lag in Germany 87
4.1 Introduction......................................................... 87
4.2 Institutional setting................................................ 90
4.3 Research design and hypotheses....................................... 96
4.3.1 Basic audit report lag model and variables..................... 96
4.3.2 Link to enforcement and development of hypotheses..............101
4.4 Sample and descriptive statistics....................................105
4.4.1 Sample.........................................................105
4.4.2 Descriptive statistics.........................................106
4.5 Results..............................................................110
4.5.1 Validation of the basic audit report lag model.................110
4.5.2 Enforcement and auditor changes................................112
4.6 Additional analyses................................................ 115
4.6.1 Differences in risk estimation ................................115
4.6.2 Error severity.................................................116
4.6.3 Earnings quality ..............................................117
4.6.4 Type of auditor change.........................................118
4.7 Interim conclusion ..................................................119
5 Conclusion 121
Appendices 124
A Appendix Chapter 2...................................................125
A.l Proof of Lemma 2.1.............................................125
A.2 Proof of Lemma 2.2.............................................126
A.3 Proof of Corollary 2.1 128
A.4 Proof of Corollary 2.2 128
A. 5 Proof of Proposition 2.1
A.6 Proof of Proposition 2.2
A.7 Proof of Proposition 2.3
A.8 Proof of Proposition 2.4
A.9 Proof of Proposition 2.5
A. 10 Variable definitions . . .
B Appendix Chapter 3............
C Appendix Chapter 4............
Bibliography
Curriculum Vitae
. . 128 . . 132 . . 134 . . 137 . . 138 . . 143 . . 145 . . 161
173
195
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| spelling | Brocard, Marcus 1983- Verfasser (DE-588)1081250410 aut Negotiations and enforcement the influence on the auditor-client relation vorgelegt von Dipl.-Kfm. Marcus Brocard Mannheim 2015 vii, 195 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Dissertation Universität Mannheim 2015 Außenprüfung (DE-588)4124589-1 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Wirtschaftsprüfer (DE-588)4066500-8 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Wirtschaftsprüfung (DE-588)4066505-7 s Außenprüfung (DE-588)4124589-1 s Wirtschaftsprüfer (DE-588)4066500-8 s DE-604 Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028903702&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Brocard, Marcus 1983- Negotiations and enforcement the influence on the auditor-client relation Außenprüfung (DE-588)4124589-1 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Wirtschaftsprüfer (DE-588)4066500-8 gnd |
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| title | Negotiations and enforcement the influence on the auditor-client relation |
| title_auth | Negotiations and enforcement the influence on the auditor-client relation |
| title_exact_search | Negotiations and enforcement the influence on the auditor-client relation |
| title_full | Negotiations and enforcement the influence on the auditor-client relation vorgelegt von Dipl.-Kfm. Marcus Brocard |
| title_fullStr | Negotiations and enforcement the influence on the auditor-client relation vorgelegt von Dipl.-Kfm. Marcus Brocard |
| title_full_unstemmed | Negotiations and enforcement the influence on the auditor-client relation vorgelegt von Dipl.-Kfm. Marcus Brocard |
| title_short | Negotiations and enforcement |
| title_sort | negotiations and enforcement the influence on the auditor client relation |
| title_sub | the influence on the auditor-client relation |
| topic | Außenprüfung (DE-588)4124589-1 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Wirtschaftsprüfer (DE-588)4066500-8 gnd |
| topic_facet | Außenprüfung Wirtschaftsprüfung Wirtschaftsprüfer Hochschulschrift |
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