Einflussfaktoren der Pr��fungshonorare �C Anmerkungen zu den Beitr?gen ?Quasirentenmodell und Honorare f��r Abschlusspr��fungen in Deutschland �C eine empirische Analyse�� und ?Pr��fungshonorare in Deutschland �C Determinanten und Implikationen��

Bigus and Zimmermann and Köhler et al. investigate various determinants of audit fees of companies that are listed on German stock exchanges using multiple linear regression analysis. While Bigus and Zimmermann identify not significant higher audit fees for initial audit engagements than for continuing audit engagements, Köhler et al. detect significant lower audit fees for initial audit engagements than for continuing audit engagements. Although the authors of both studies only investigate the fees for the audit of the German entities of the respective groups of companies, they use determinants from the prior audit fee literature that relate to the audit of the worldwide entities that are included in the groups of companies. In addition to this mismatch of the geographic scope of the variables, the authors use determinants whose influence on audit fees is not explained by theories, that have been rarely used in prior studies, or that have previously been associated with inconsistent results, and that should have been critically questioned. Given the weaknesses of the methodologies used in both studies, the gain in knowledge from their results is questionable.     

Zur Struktur des Marktes für Abschlussprüfungen

This comment refers to the paper ofStefani/Bleibtreu. In their model they combine two important topics of audit research: Auditor’s independence and audit market’s concentration tendencies. The objective of their paper is to demonstrate that abandoning non audit services might have negative impacts on auditors’ competitive behavior.

This comment addresses the following features of the model:

• The paper’s relevance, because it addresses aspects of the audit market structure, which have been so far neglected in the political discussion on the EU-level.
• The way of modeling different auditors’ offered product portfolios and auditors’ cost structures.
• The implications of the paper’s results, because only very few papers make use of analytical models for analyzing the audit market.

     

Coaching für Führungskräfte in der Sozialen Arbeit – eine empirische Bedarfsanalyse

Coaching for executives in social work – an empirical study on consultancy needs. Executives in social work see themselves under special demands to balance the necessity to cope with public cost cutting requirements on the one hand and the design of organization structures which are to master future challenges on the other. In order to adapt coaching to the consultancy needs in this field, 96 executives working in social facilities in Thuringia were interviewed with a view to their potential consultancy needs, in particular with respect to their management functions and leadership challenges. This investigation showed a high degree of acceptance for coaching and differentiated consultancy needs in the dilemma between economization and quality oriented social work. A preliminary competence profile for coaching personnel is derived thereof.     

Coaching für japanische Migranten in Deutschland

Compared to other minority groups, Japanese migrants in Germany are regarded as privileged and homogeneous. The author argues against the stereotype of homogeneity and closely analyses this particular migrant group and its situational, heterogeneous necessities and objectives which motivate the use of diverse coaching methods. In addition, the author discusses traditional hierarchical values in the home culture which tends to project a role model in a coach. The mixture of Japanese migrants’ heterogeneous needs in coaching and their hierarchically homogeneous values cannot be adequately addressed by the application of conventional coaching methods in Germany.     

Prüfungshonorare in Deutschland – Determinanten und Implikationen

The audit fees available since 2005 as a consequence of the Bilanzrechtsreformgesetz (commercial code reform act) show an extremely high supplier concentration on the German audit market of publicly listed companies. This justifies the assumption of audit fees above perfect market equilibrium prices. However, the complete collection and multivariate regression analysis of all relevant audit fee and client data document a 24 % decrease in audit fees in 2005 and an average 15 % decrease in the two subsequent years due to auditor changes. This can be interpreted as an indicator for price competition. In addition, the audit fee data shows that the audit fee decreases are only partially compensated by subsequent increases. As a consequence, there is no evidence for lowballing at present. Further time series are necessary to show if the current trend is sustainable.     

Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen – Eine empirische Studie für Deutschland, Österreich und die Schweiz

Does an IFRS-adoption reduce the information asymmetry between firms and providers of debt capital and therefore the risk premium of corporate bonds? Contrary to prior empirical studies we examine the relationship between disclosure and cost of capital for debt financing. We analyse the impact of an IFRS-adoption on the risk premium of German, Austrian, and Swiss corporate bonds between 1997 and 2005. Our results indicate that the change in risk premium declines after an IFRS-adoption by 40%. However, the effect occurs with a time-lag.     

Die Kultur der scheinbaren Schamlosigkeit und ihre Bedeutung für eine Fehlerkultur

The culture of a seeming shamelessness and its significance for an error cultureThe author describes the culture of the seeming shamelessness and its significance for organization cultures in general and particularly for an error culture. He discusses the thesis of a new social character in the contemporary world and then he delineates the difficulties of the pioneer phase in organizations. The effects of a seeming shamelessness on organization cultures and especially on error cultures are discussed.     

Wer interessiert sich für eine Coachingweiterbildung?

The article describes the findings of a study of the motivations for pursuing extended vocational training, phases of career development and the structure of addressees based on professional training as a coach. The study showed that the central motive for a coaching training is supporting other people. Overall, instrumental motives are the most prevalent in this group of addressees. Looking at their individual career development, a clear picture emerges which places most of them in the professional establishment and maintenance phase. The addressees are predominantly highly qualified, as well as professionally and financially well positioned. A result of the training type classification indicates that the main incentive is to achieve work-related improvements from a stable personal career context.     

Zum Einfluss der Inhaberführung auf die Betriebsrat-Geschäftsführer-Beziehung – Eine theoretische und empirische Analyse in mittelständischen Unternehmen

This paper examines the quality of the relationship between business managements and works councils in small and medium-sized enterprises and strives for answering the question, which factors determine the quality. As ownership is an important determining factor of the establishment of works councils in small and medium-sized businesses, especially the impact of ownership on this relationship has been investigated. Agency theory and stewardship theory give hints that the owner management can have different impacts on this relationship. In order to test these contradictory hypotheses we have estimated a Heckman selection model to investigate which factors determine the quality of the relationship between business managements and works councils. Our results based on data generated from a survey in small and medium-sized enterprises conducted by the IfM Bonn in the years 2005 and 2006 indicate that ownership has a negative influence on the establishment of works councils, but a positive one on the quality of the relationship between business management and works council. Thus, the hypotheses predicting the existence of stewardship behaviour among owners and the existence of agency behaviour among managers can be confirmed.     

Reporter in der Organisation – Systemisches Storytelling für Journalisten

This article describes a storytelling method, which combines the craft of journalism with premises of systemic organizational development. It transfers the model of press freedom to the organization. Companies hire reporters to be free to cover the everyday life and culture inside the organization. Part of the method are storytelling-events where the reporters present their investigation to an internal public. The radical independence sets the systemic storytelling apart from other formats of corporate communications. The benefit is reliability. This opens new opportunities for companies to deal with itself and defines new turfs for journalists.     

Dual Career Couples – eine Konstellation fürs Life-Coaching

The author discusses “Dual Career Couples” (DCC’s) with children and the counselling with them. She analyzes the history of discussion of this issue in the USA and in the German speaking countries and she presents the advantages, the main topics and also the special problems of these couples. It is a matter of the relation of the couple to others on the one hand and between themselves on the other hand. These couples should be supported by the companies of their work as well as by life-coaching. Life-coaching stresses three main issues: how to support the affective relationship, the balance between giving and taking, and how to organize the family management.     

Ambivalenzen und Widersprüche als Herausforderungen für Change-Manager

Contradictions and ambivalences are some of the phenomena that accompany change processes but are exhausting for those who experience them and have to deal with them. Drawing on surveys held during workshops, this article summarizes which contradictions are typical of change processes. As a possibility for effectively countering such contradictions, the two-stage concept from Müller-Christ and Weßling for tolerating contradictions is introduced based on this. Finally, information and ideas for conducting workshops on the topic of contradiction tolerance are presented.     

Zukunftstrends und ihre Implikationen für das Coaching

Future trends and its implications for coaching In this theoretical work the author analyzes the current personal requirements in labour and its psychological impact to individuals, taking a psycho-sociological perspective. Focusing the employee who nowadays has to act like an entrepreneur, this bears a new personal strain: to establish his or her value and bring it to the market. This changed view is contrasting the traditional labour relations and its psychological effects should be supported by coaching in the future.     

Implementierung von Coaching für Schulleitung und Schulaufsicht

Implementation of coaching for principals and supervisory school authorityGerman schools will have to improve the quality of their work to be able to compete on an international level. School development is also personnel development. Establishing professionalism of school executives (among others by coaching) plays a major role in this matter. First of all the author describes the implementation process of internal coaching for principals and thereafter for officers of the supervisory school authority. In doing so, he also points out problems that can arise during such a project. The evaluations of surveys prove the acceptance and importance of coaching for this target group. Finally, possible future coaching offers for school executives are addressed.     

Zeit- und Ziele-Management für Nachwuchswissenschaftler/innen

Within a vocational program at the University of Göttingen, the authors developed and evaluated an online-coaching in order to enhance the self-management, the work-life-balance and the job opportunities of junior researchers. 50 participants first attended an assessment center, 60 participants proceeded with an online-coaching of two weeks duration. The 3-month-follow-up included detailed feedbacks to every participant. Quantitative and qualitative analysis showed that media competencies affected the self-perception of training outcomes. Though female participants reported less media competencies than males, men and women benefited equally and sustainably in the enhancement of time options, work-life-balance, and self-management.     

Teamsupervision in psychiatrischen Teams — eine empirische Studie

Team-supervision in psychiatry — an empirical studyContinuing the discussion about the range of supervision in organisations, this paper presents an empirical study on team-supervision in psychiatry. The investigation is based on extended interviews with supervising and supervised persons in order to identify specific interpretations of supervision and to ascertain the transfer ranges of the supervision results. The paper concentrates on the hierarchical constitution of psychiatric team treatment, and the structural problems connected therewith. Team-supervision in psychiatry proves to be an ambivalent undertaking, rich in presuppositions, that offers specific advantages, but also carries high risks.     

Supervision und Coaching als interne Beratungsangebote in der Bundesagentur für Arbeit

Supervision and coaching as internal consulting in a great public administrationThe author describes the process of the implementing of supervision, coaching and practise discussion in a great public administration. The difficulties of such an intention are shown, which appear, if an organization has no experiences with these formats and the decision makers have no background knowledge. Furthermore it is explained by which measures an institutional anchorage was possible. Because the process is not finished yet, a view of further developments is given.     

Wertewandel in Organisationen und Unternehmen als Fragestellung für Organisationsberater/innen

Change of values in organizations and enterprises as an issue to organization counselors Ethical issues are hardly ever explicitly formulated in the process of supervision or organizational development. However they have a strong impact on the everyday procedures of an organization in the form of conflicting values and goals. The costs of such unresolved conflicts for organizations and enterprises should not be underestimated. Organization counselors have the adequate potential to facilitate even complex processes of value changes within an organization. The following article explains by an example how the controversies about conflicting interests based on value issues can be adressed in the context of an organizational development process. This is done on grounds of the person-centered approach by Carl Rogers.