Empirical Studies on Auditing in Germany and the U.S.: = Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
Würzburg
2017
|
| Subjects: | |
| Online Access: | Volltext http://d-nb.info/1125372435/34 Inhaltsverzeichnis |
| Physical Description: | VII, 163 Blätter |
| Format: | Langzeitarchivierung gewährleistet, LZA |
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Record in the Search Index
| _version_ | 1804177052182511616 |
|---|---|
| adam_text | INAUGURALDISSERTATION
FUER DIE VERLEIHUNG DES AKADEMISCHEN GRADES EINES DOKTORS
DER WIRTSCHAFTSWISSENSCHAFTEN
DER JULIUS-MAXIMILIANS-UNIVERSITAET WUERZBURG
EM PIRICAL STUDIES ON A UDITING
IN G ERM ANY AND TH E U .S.
JACOB JUSTUS LEIDNER
WUERZBURG
CONTENTS
1 INTRODUCTION AND SUMMARY 1
2 CONCENTRATION ANALYSIS OF THE AUDIT MARKET FOR GERMAN CREDIT INSTITU
TIONS 4
2.1
INTRODUCTION................................................................................................
4
2.2 REGULATORY
BACKGROUND.............................................................................
5
2.2.1 A NOTE ON THE GERMAN CREDIT INSTITUTION S
ECTOR...................... 5
2.2.2 REQUIREMENTS REGARDING STATUTORY AUDITS AND THE DISCLOSURE
OF AUDIT F E E S
................................................................................
5
2.3 CONCENTRATION MEASURES, LITERATURE REVIEW, PROGNOSES, DATA AND
EMPIRICAL R E SU
LTS......................................................................................
8
2.3.1 OVERVIEW OF CONCENTRATION M E A SU RE S
........................................
8
2.3.2 LITERATURE
REVIEW..........................................................................
10
2.3.3 P RO G N O
SES......................................................................................
12
2.3.4 D A T A
................................................................................................
16
2.3.5 EMPIRICAL A
NALYSES.......................................................................
17
2.3.5.1 CONCENTRATION ANALYSIS OF THE AUDIT MARKET FOR GER
MAN CREDIT INSTITUTIONS BASED ON AUDIT FEES AND
TOTAL FEES
.................................................................... 17
2.3.5.2 SURROGATES FOR AUDIT F E E S
...........................................
19
2.3.5.3 CONCENTRATION ANALYSIS OF THE AUDIT MARKET FOR GER
MAN CREDIT INSTITUTIONS BASED ON SURROGATES FOR AU
DIT F E E S
....................................
21
2.3.5.4 RESULTS AND PROGNOSES
.....................................................
25
2.4
CONCLUSION......................................................................................................
26
3 PUBLIC-INTEREST ENTITIES, PUBLIC OVERSIGHT, AND AUDIT FEES*THE CASE
OF GERMAN CREDIT INSTITUTIONS 28
3.1
INTRODUCTION...................................................................................................
28
3.2 FORMATION OF H
YPOTHESES..............................................................................
30
3.2.1 AUDIT FEES, CLIENT*S BUSINESS RISK, AND AUDITOR*S BUSINESS RISK 30
3.2.2 AUDIT FEES AND CREDIT INSTITUTION*S BUSINESS R I S K
........................
31
3.2.3 AUDIT FEES, CREDIT INSTITUTIONS CLASSIFIED AS PUBLIC-INTEREST
ENTITIES, AND PUBLIC O VERSIGHT
........................................................
32
3.3 RESEARCH DESIGN, SAMPLE, AND REGRESSION R E S U L TS
...................................34
3.3.1 MODEL
SPECIFICATION...........................................................................
34
3.3.1.1 MODEL SPECIFICATION*HI AND
H2A
.................................
34
3.3.1.2 MODEL SPECIFICATION*H 2 B
...............................................
42
3.3.2 SAMPLE AND DESCRIPTIVE S TA TIS TIC S
..................................................
42
3.3.3 REGRESSION R E S U L TS
...........................................................................48
3.3.3.1 RESULTS*HI AND H 2 A
.....................................................
48
3.3.3.2 RESULTS*H 2 B
................................................................. 50
3.3.4 FURTHER A N A LY SE
S..........................................................................
54
3.3.4.1 SENSITIVITY CHECKS
.
........................................................... 54
3.3.4.2 RANDOM EFFECTS, FIXED EFFECTS, AND HAUSMAN-TAYLOR
E STIM A TO
R...........................................................................54
3.4 SUMMARY AND L IM ITA TIO N S
.................................
60
4 RESULTS OF AUDITOR RATIFICATION VOTES AND SHAREHOLDERS* PERCEPTIONS OF
EXTERNAL FINANCIAL REPORTING QUALITY 62
4.1
INTRODUCTION................................................................................................
62
4.2 BACKGROUND AND FORMATION OF H Y P O TH E SE S
...............................................
64
4.2.1 RESULTS OF AUDITOR RATIFICATION VOTES: IMPORTANT MARKET-
RELATED IN FO RM A TIO N ?
........................................................................64
4.2.2 RESULTS OF AUDITOR RATIFICATION VOTES AND INFORMATION ASYM
METRIES
................................................................................................
73
4.3 RESEARCH DESIGN, SAMPLE, AND EMPIRICAL RESULTS
...................................74
4.3.1 MODEL
SPECIFICATION.......................................................................74
4.3.1.1 RESULTS OF AUDITOR RATIFICATION VOTES: IMPORTANT
MARKET-RELATED INFORMATION*M ODEL................................74
4.3.1.2 RESULTS OF AUDITOR RATIFICATION VOTES AND INFORMA
TION ASYMMETRIES*M O D E L
...........................................
77
4.3.2 SAMPLE AND DESCRIPTIVE S TA TIS TIC S
..............................................
78
4.3.3 REGRESSION R E S U L TS
...........................................................................
84
4.3.3.1 RESULTS OF AUDITOR RATIFICATION VOTES: IMPORTANT
MARKET-RELATED INFORMATION*R E S U LTS .............................84
4.3.3.2 RESULTS OF AUDITOR RATIFICATION VOTES AND INFORMA
TION ASYMMETRIES*R E S U L T S
............................................
87
4.4 FURTHER A N A LY SE
S..........................................................................................
91
4.4.1 INCREMENTAL INFORMATION OF RESULTS OF THE AUDITOR RATIFICATION
VOTES BEYOND OTHER AUDIT-RELATED INFORM
ATION.............................91
4.4.2 TIME LAG BETWEEN VOTING DATE AND EARNINGS ANNOUNCEMENT
D A T E
....................................................................................................92
4.4.3 ADDITIONAL ROBUSTNESS C HECKS
........................................................
96
4.5 SUMMARY AND L IM ITA TIO N
S...........................................................................97
5 ECONOMIC IMPORTANCE OF THE CLIENT: WHEN DO SHAREHOLDERS CARE ABOUT
AUDITOR INDEPENDENCE? 100
5.1
INTRODUCTION..................................................................................................100
5.2 RELATED LITERATURE AND FORMATION OF HYPOTHESES
....................................
102
5.2.1 ECONOMIC IMPORTANCE OF THE CLIENT AND PERCEIVED AUDITOR IN
DEPENDENCE
.....................................................................................
102
5.2.2 ECONOMIC IMPORTANCE OF THE CLIENT AND THE CLIENT*S FINANCIAL
C O N D ITIO N
........................................................................................
104
5.3 RESEARCH DESIGN AND SAM
PLE......................................................................106
5.3.1 RESEARCH
DESIGN...............................................................................
106
5.3.1.1 CONCEPTUAL M O D E L
..........................................................106
5.3.1.2 MEASURES OF THE ECONOMIC IMPORTANCE OF THE CLIENT . 107
5.3.1.3 MEASURE OF CLIENT*S FINANCIAL C O N D ITIO N
.....................109
5.3.2 SAM
PLE...............................................................................................109
5.4 MODEL SPECIFICATION AND R E SU
LTS................................................................I L L
5.4.1 EARNINGS RESPONSE COEFFICIENT
...............
I L L
5.4.1.1 EARNINGS RESPONSE COEFFICIENT*MODEL SPECIFICATION . I L L
5.4.1.2 EARNINGS RESPONSE COEFFICIENT*DESCRIPTIVE STATISTICS 114
5.4.1.3 EARNINGS RESPONSE COEFFICIENT*MULTIVARIATE ANALYSIS 119
5.4.2 EX ANTE COST OF EQUITY C A P ITA L
.....................
125
5.4.2.1 EX ANTE COST OF EQUITY CAPITAL*MODEL SPECIFICATION 125
5.4.2.2 EX ANTE COST OF EQUITY CAPITAL*DESCRIPTIVE STATISTICS 126
5.4.2.3 EX ANTE COST OF EQUITY CAPITAL*MULTIVARIATE ANAL
YSIS
...................................................................................127
5.4.3 ADDITIONAL ANALYSES
..................................................................132
5.4.3.1 NATIONAL-LEVEL BASED MEASURES OF ECONOMIC IMPOR
TANCE OF THE C LIE N
T..........................................................132
5.4.3.2 ALTERNATIVE MEASURES OF A FIRM*S FINANCIAL CONDITION 133
5.4.3.3 AUDIT OFFICE S I Z E
.............................................................134
5.5 CONCLUSION AND LIMITATIONS
..........................................................................
135
REFERENCES 138
|
| any_adam_object | 1 |
| author | Leidner, Jacob Justus 1986- |
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| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 650 - Management and auxiliary services |
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| dewey-search | 650 |
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| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| geographic_facet | Deutschland USA |
| id | DE-604.BV044041399 |
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| language | English |
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| publishDateSort | 2017 |
| record_format | marc |
| spelling | Leidner, Jacob Justus 1986- Verfasser (DE-588)1125459956 aut Empirical Studies on Auditing in Germany and the U.S. = Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA Jacob Justus Leidner ; Gutachter: Prof. Dr. Hansrudi Lenz, Prof. Dr. Andrea Szczesny Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA Würzburg 2017 VII, 163 Blätter txt rdacontent n rdamedia nc rdacarrier Dissertation Julius-Maximilians-Universität Würzburg 2017 Langzeitarchivierung gewährleistet, LZA Zusammenfassung in deutscher Sprache Unabhängigkeit (DE-588)4186820-1 gnd rswk-swf Rechtsvergleich (DE-588)4115712-6 gnd rswk-swf Wirtschaftsprüfer (DE-588)4066500-8 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf audit fees auditor independence perceived external financial reporting quality (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Wirtschaftsprüfer (DE-588)4066500-8 s Unabhängigkeit (DE-588)4186820-1 s Rechtsvergleich (DE-588)4115712-6 s USA (DE-588)4078704-7 g DE-604 Lenz, Hansrudi 1955- (DE-588)123658438 dgs Szczesny, Andrea (DE-588)171553756 dgs Erscheint auch als Online-Ausgabe urn:nbn:de:bvb:20-opus-143901 https://nbn-resolving.org/urn:nbn:de:bvb:20-opus-143901 Resolving-System kostenfrei Volltext http://d-nb.info/1125372435/34 Langzeitarchivierung Nationalbibliothek DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029448436&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Leidner, Jacob Justus 1986- Empirical Studies on Auditing in Germany and the U.S. = Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA Unabhängigkeit (DE-588)4186820-1 gnd Rechtsvergleich (DE-588)4115712-6 gnd Wirtschaftsprüfer (DE-588)4066500-8 gnd |
| subject_GND | (DE-588)4186820-1 (DE-588)4115712-6 (DE-588)4066500-8 (DE-588)4011882-4 (DE-588)4078704-7 (DE-588)4113937-9 |
| title | Empirical Studies on Auditing in Germany and the U.S. = Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA |
| title_alt | Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA |
| title_auth | Empirical Studies on Auditing in Germany and the U.S. = Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA |
| title_exact_search | Empirical Studies on Auditing in Germany and the U.S. = Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA |
| title_full | Empirical Studies on Auditing in Germany and the U.S. = Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA Jacob Justus Leidner ; Gutachter: Prof. Dr. Hansrudi Lenz, Prof. Dr. Andrea Szczesny |
| title_fullStr | Empirical Studies on Auditing in Germany and the U.S. = Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA Jacob Justus Leidner ; Gutachter: Prof. Dr. Hansrudi Lenz, Prof. Dr. Andrea Szczesny |
| title_full_unstemmed | Empirical Studies on Auditing in Germany and the U.S. = Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA Jacob Justus Leidner ; Gutachter: Prof. Dr. Hansrudi Lenz, Prof. Dr. Andrea Szczesny |
| title_short | Empirical Studies on Auditing in Germany and the U.S. |
| title_sort | empirical studies on auditing in germany and the u s empirische studien im bereich wirtschaftsprufung in deutschland und den usa |
| title_sub | = Empirische Studien im Bereich Wirtschaftsprüfung in Deutschland und den USA |
| topic | Unabhängigkeit (DE-588)4186820-1 gnd Rechtsvergleich (DE-588)4115712-6 gnd Wirtschaftsprüfer (DE-588)4066500-8 gnd |
| topic_facet | Unabhängigkeit Rechtsvergleich Wirtschaftsprüfer Deutschland USA Hochschulschrift |
| url | https://nbn-resolving.org/urn:nbn:de:bvb:20-opus-143901 http://d-nb.info/1125372435/34 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029448436&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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