TY  - THES
A1  - Günther, Johannes
T1  - Die Unabhängigkeit des Abschlussprüfers bei privaten Unternehmen in Deutschland - Eine empirische Analyse im Kontext der Honorare für Prüfung und Beratung
T1  - Auditor Independence in German Private Firms  - Empirical Evidence from Going-Concern Modifications and the Provision of Audit and Non-Audit Services
N2  - Die vorliegende Arbeit untersucht empirisch die Unabhängigkeit des Abschlussprüfers bei nicht kapitalmarktorientierten Unternehmen - im Folgenden private Unternehmen genannt - im Kontext von Prüfungs- und Nichtprüfungshonoraren in Deutschland. Als Surrogat für die Prüfungsqualität wird die Wahrscheinlichkeit einer Going-Concern-Modifikation („GCM“) herangezogen. GCM können als Indikator für die Prüfungsqualität besonders geeignet sein, da sie ein direktes Ergebnis der Tätigkeit des Abschlussprüfers sind und von ihm formuliert und verantwortet werden. Für das Surrogat GCM existiert für Deutschland im Bereich der privaten Unternehmen bislang keine Studie. International ist lediglich die Untersuchung von HOPE/LANGLI (2010) vorhanden.

Die Unabhängigkeit ist von anhaltender Relevanz, wird jedoch immer wieder in Frage gestellt. Der Fokus von Regulierungsbehörden und Forschung liegt auf kapitalmarktorientierten Unternehmen. Die Unabhängigkeit des Abschlussprüfers kann besonders gefährdet sein, wenn Schutzmechanismen, wie z.B. die Haftung oder das Risiko eines Reputationsverlustes, besonders schwach ausgeprägt sind. Aus vorangegangenen Forschungsarbeiten kann abgeleitet werden, dass bei privaten Unternehmen das Risiko eines Reputationsverlustes im Vergleich zu kapitalmarktorientierten Unternehmen geringer ist. Auch weitere Schutzmechanismen, wie z.B. die Prüferrotation, sind in Deutschland überwiegend für kapitalmarktorientierte Unternehmen vorgesehen. Weiterhin ist das Haftungsrisiko für den Abschlussprüfer in Deutschland verglichen mit angelsächsischen Ländern geringer. Damit erfolgt die empirische Analyse in einem Umfeld, in dem die Unabhängigkeit des Abschlussprüfers besonders gefährdet ist.

Die Untersuchungsgruppe für die multivariate Regressionsanalyse besteht aus 245 Beobachtungen von privaten Unternehmen mit GCM im Zeitraum von 2009 bis 2012. Der Untersuchungsgruppe werden zwei unterschiedlich abgegrenzte Kontrollgruppen mit 1.921 bzw. 396 Beobachtungen von Unternehmen in finanziellen Schwierigkeiten ohne GCM gegenübergestellt.

Im Ergebnis können für die Einflussgrößen, die auf den Prüfungs-, Nichtprüfungs- und Gesamthonoraren basieren, keine Indizien für die Gefährdung der Unabhängigkeit identifiziert werden. Für die Prüfungs- und Gesamthonorare wird mit beiden Kontrollgruppen ein signifikant positiver Zusammenhang beobachtet. Der positive Zusammenhang kann auf den höheren Prüfungsaufwand durch die zusätzlichen Prüfungshandlungen bei einer GCM zurückgeführt werden. Trotz der geringeren Ausprägung bei privaten Unternehmen können Reputations- und Haftungsrisiken als alternative Erklärung nicht ausgeschlossen werden. Weniger eindeutig, und abhängig von den Modellspezifikationen, ist der positive Zusammenhang für die Nichtprüfungshonorare. Grundsätzlich gelten die Ergebnisse auch für die abnormalen Honorare. Die Ergebnisse bestätigen sich im Wesentlichen in den durchgeführten Sensitivitätsanalysen.
N2  - This study empirically examines whether the provision of audit and non-audit services impairs auditor independence among a sample of firms which are not publicly traded - hereinafter named as private firms - in Germany. The auditor’s propensity to issue a going concern opinion ("GCM") is used as a proxy for audit quality. GCM are a natural indicator for audit quality, since GCM are a direct outcome of the auditor's decision and actions taken during the audit. No study on audit quality approximated by the GCM surrogate for German private firms was found. Internationally only the study of HOPE/LANGLI (2010) examines the issue for Norway private firms.

Auditor independence plays a crucial role in the audit process, but it is repeatedly called into question. The focus of regulators and research is on publicly traded firms. The auditor's independence can be particularly impaired if protective mechanisms, such as auditor litigation or the risk of a reputation loss, are particularly weak. Previous studies show that the auditor’s risk of a reputation loss is lower for the auditor of private firms than of publicly traded firms. In Germany other protective mechanisms, such as auditor rotation, are also forseen predominantly for publicly traded firms. Furthermore, the litigation risk for auditors in Germany is lower than in Anglo-Saxon countries. This means that the empirical analysis takes place in an environment in which auditor independence is particularly at risk.

The sample for the multivariate logistic regression analysis comprises 245 observations of private firms that received a GCM in the period 2009 - 2012. Two different control samples of 1,921 and 396 observations of private firms under financial stress without receiving a GCM were identified.

The results do not indicate that auditor independence is impaird when they receive (large) audit and non-audit fees. Furthermore the analysis shows a significant positive association between the magnitude of audit fees respectively total fees and the auditor’s propensity to issue a going concern opinion. The positive correlation can be explained by the higher audit effort caused by the additional audit procedures due to the GCM. Despite their lower magnitute it cannot be ruled out that institutional incentives, such as reputation loss and litigation cost are alternative explanations. Less clear, and depending on the specifications of the regression model, is the association of non-audit fees and the auditor’s propability to issue a GCM. In principle, the same results are found when using abnormal audit fees and abnormal total fees. The results are also robust to several alternative research design specifications and sensitivity tests.
N2  - Die Unabhängigkeit des Abschlussprüfers ist von anhaltender Relevanz, wird jedoch immer wieder in Frage gestellt. Der Fokus von Regulierungsbehörden und Forschung liegt auf kapitalmarktorientierten Unternehmen. Die Unabhängigkeit kann besonders gefährdet sein, wenn Schutzmechanismen, wie z. B. die Haftung oder das Risiko eines Reputationsverlustes, besonders schwach ausgeprägt sind. Es kann abgeleitet werden, dass bei privaten Unternehmen das Risiko eines Reputationsverlustes im Vergleich zu kapitalmarktorientierten Unternehmen geringer ist. Weiterhin ist das Haftungsrisiko für den Abschlussprüfer in Deutschland verglichen mit angelsächsischen Ländern geringer.
Damit untersucht die Arbeit die Unabhängigkeit in einem Umfeld, in dem diese besonders gefährdet ist. Als Surrogat wird die Wahrscheinlichkeit einer Going-Concern-Modifikation („GCM“) herangezogen. GCM können als Indikator für die Prüfungsqualität besonders geeignet sein, da sie ein direktes Ergebnis der Tätigkeit des Abschlussprüfers sind und von ihm formuliert und verantwortet werden. Für das Surrogat GCM ist für Deutschland im Bereich der privaten Unternehmen bislang keine Studie bekannt.
T3  - Studien zu Rechnungslegung, Steuerlehre und Controlling - 3 
KW  - Prüfungsqualität
KW  - Unabhängigkeit
KW  - Deutschland
KW  - Abschlussprüfer
KW  - Private Unternehmen
KW  - Prüfungshonorare
KW  - Independence
KW  - Private Firms
KW  - Going-Concern
KW  - Audit Quality
KW  - Privatunternehmen
KW  - Unternehmen
KW  - Going-Concern-Prinzip
KW  - Honorar
KW  - Wirtschaftsprüfer
Y1  - 2020
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bvb:20-opus-185814
SN  - 978-3-95826-116-7 (print)
SN  - 978-3-95826-117-4 (online)
N1  - Parallel erschienen als Druckausgabe in Würzburg University Press, 978-3-95826-116-7, 31,80 Euro.
PB  - Würzburg University Press
CY  - Würzburg
ER  - 
TY  - JOUR
A1  - Schischlevskij, Pavel
A1  - Cordts, Isabell
A1  - Günther, René
A1  - Stolte, Benjamin
A1  - Zeller, Daniel
A1  - Schröter, Carsten
A1  - Weyen, Ute
A1  - Regensburger, Martin
A1  - Wolf, Joachim
A1  - Schneider, Ilka
A1  - Hermann, Andreas
A1  - Metelmann, Moritz
A1  - Kohl, Zacharias
A1  - Linker, Ralf A.
A1  - Koch, Jan Christoph
A1  - Stendel, Claudia
A1  - Müschen, Lars H.
A1  - Osmanovic, Alma
A1  - Binz, Camilla
A1  - Klopstock, Thomas
A1  - Dorst, Johannes
A1  - Ludolph, Albert C.
A1  - Boentert, Matthias
A1  - Hagenacker, Tim
A1  - Deschauer, Marcus
A1  - Lingor, Paul
A1  - Petri, Susanne
A1  - Schreiber-Katz, Olivia
T1  - Informal caregiving in amyotrophic lateral sclerosis (ALS): a high caregiver burden and drastic consequences on caregivers' lives
JF  - Brain Sciences
N2  - Amyotrophic lateral sclerosis (ALS) is a fatal neurodegenerative disease that causes progressive autonomy loss and need for care. This does not only affect patients themselves, but also the patients’ informal caregivers (CGs) in their health, personal and professional lives. The big efforts of this multi-center study were not only to evaluate the caregivers' burden and to identify its predictors, but it also should provide a specific understanding of the needs of ALS patients' CGs and fill the gap of knowledge on their personal and work lives. Using standardized questionnaires, primary data from patients and their main informal CGs (n = 249) were collected. Patients' functional status and disease severity were evaluated using the Barthel Index, the revised Amyotrophic Lateral Sclerosis Functional Rating Scale (ALSFRS-R) and the King’s Stages for ALS. The caregivers' burden was recorded by the Zarit Burden Interview (ZBI). Comorbid anxiety and depression of caregivers were assessed by the Hospital Anxiety and Depression Scale. Additionally, the EuroQol Five Dimension Five Level Scale evaluated their health-related quality of life. The caregivers' burden was high (mean ZBI = 26/88, 0 = no burden, ≥24 = highly burdened) and correlated with patients' functional status (r\(_p\) = −0.555, p < 0.001, n = 242). It was influenced by the CGs' own mental health issues due to caregiving (+11.36, 95% CI [6.84; 15.87], p < 0.001), patients' wheelchair dependency (+9.30, 95% CI [5.94; 12.66], p < 0.001) and was interrelated with the CGs' depression (r\(_p\) = 0.627, p < 0.001, n = 234), anxiety (r\(_p\) = 0.550, p < 0.001, n = 234), and poorer physical condition (r\(_p\) = −0.362, p < 0.001, n = 237). Moreover, female CGs showed symptoms of anxiety more often, which also correlated with the patients' impairment in daily routine (r\(_s\) = −0.280, p < 0.001, n = 169). As increasing disease severity, along with decreasing autonomy, was the main predictor of caregiver burden and showed to create relevant (negative) implications on CGs' lives, patient care and supportive therapies should address this issue. Moreover, in order to preserve the mental and physical health of the CGs, new concepts of care have to focus on both, on not only patients but also their CGs and gender-associated specific issues. As caregiving in ALS also significantly influences the socioeconomic status by restrictions in CGs' work lives and income, and the main reported needs being lack of psychological support and a high bureaucracy, the situation of CGs needs more attention. Apart from their own multi-disciplinary medical and psychological care, more support in care and patient management issues is required.
KW  - amyotrophic lateral sclerosis (ALS)
KW  - informal caregiving
KW  - caregiver burden
KW  - functional status
KW  - decreasing autonomy
KW  - depression
KW  - anxiety
KW  - health-related quality of life
KW  - socioeconomic status
KW  - psychological support
Y1  - 2021
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bvb:20-opus-240981
SN  - 2076-3425
VL  - 11
IS  - 6
ER  - 
TY  - JOUR
A1  - Matlach, Juliane
A1  - Dhillon, Christine
A1  - Hain, Johannes
A1  - Schlunck, Günther
A1  - Grehn, Franz
A1  - Klink, Thomas
T1  - Trabeculectomy versus canaloplasty (TVC study) in the treatment of patients with open-angle glaucoma: a prospective randomized clinical trial
JF  - Acta Ophthalmologica
N2  - Purpose: To compare the outcomes of canaloplasty and trabeculectomy in open-angle glaucoma. 
Methods: This prospective, randomized clinical trial included 62 patients who randomly received trabeculectomy (n = 32) or canaloplasty (n = 30) and were followed up prospectively for 2 years. Primary endpoint was complete (without medication) and qualified success (with or without medication) defined as an intraocular pressure (IOP) of ≤18 mmHg (definition 1) or IOP ≤21 mmHg and ≥20% IOP reduction (definition 2), IOP ≥5 mmHg, no vision loss and no further glaucoma surgery. Secondary endpoints were the absolute IOP reduction, visual acuity, medication, complications and second surgeries. 
Results: Surgical treatment significantly reduced IOP in both groups (p < 0.001). Complete success was achieved in 74.2% and 39.1% (definition 1, p = 0.01), and 67.7% and 39.1% (definition 2, p = 0.04) after 2 years in the trabeculectomy and canaloplasty group, respectively. Mean absolute IOP reduction was 10.8 ± 6.9 mmHg in the trabeculectomy and 9.3 ± 5.7 mmHg in the canaloplasty group after 2 years (p = 0.47). Mean IOP was 11.5 ± 3.4 mmHg in the trabeculectomy and 14.4 ± 4.2 mmHg in the canaloplasty group after 2 years. Following trabeculectomy, complications were more frequent including hypotony (37.5%), choroidal detachment (12.5%) and elevated IOP (25.0%). 
Conclusions: Trabeculectomy is associated with a stronger IOP reduction and less need for medication at the cost of a higher rate of complications. If target pressure is attainable by moderate IOP reduction, canaloplasty may be considered for its relative ease of postoperative care and lack of complications.
KW  - months follow-up
KW  - surgical outcomes
KW  - mitomycin C
KW  - canaloplasty
KW  - open-angle glaucoma
KW  - trabeculectomy
KW  - glaucoma surgery
KW  - series
KW  - phacocanaloplasty
KW  - phacotrabeculectomy
KW  - canal surgery
KW  - cataract surgery
KW  - flexible microcatheter
KW  - circumferential viscodilation
Y1  - 2015
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bvb:20-opus-149263
VL  - 93
ER  - 
TY  - JOUR
A1  - Peseschkian, Tara
A1  - Cordts, Isabell
A1  - Günther, René
A1  - Stolte, Benjamin
A1  - Zeller, Daniel
A1  - Schröter, Carsten
A1  - Weyen, Ute
A1  - Regensburger, Martin
A1  - Wolf, Joachim
A1  - Schneider, Ilka
A1  - Hermann, Andreas
A1  - Metelmann, Moritz
A1  - Kohl, Zacharias
A1  - Linker, Ralf A.
A1  - Koch, Jan Christoph
A1  - Büchner, Boriana
A1  - Weiland, Ulrike
A1  - Schönfelder, Erik
A1  - Heinrich, Felix
A1  - Osmanovic, Alma
A1  - Klopstock, Thomas
A1  - Dorst, Johannes
A1  - Ludolph, Albert C.
A1  - Boentert, Matthias
A1  - Hagenacker, Tim
A1  - Deschauer, Marcus
A1  - Lingor, Paul
A1  - Petri, Susanne
A1  - Schreiber-Katz, Olivia
T1  - A nation-wide, multi-center study on the quality of life of ALS patients in Germany
JF  - Brain Sciences
N2  - Improving quality of life (QoL) is central to amyotrophic lateral sclerosis (ALS) treatment. This Germany-wide, multicenter cross-sectional study analyses the impact of different symptom-specific treatments and ALS variants on QoL. Health-related QoL (HRQoL) in 325 ALS patients was assessed using the Amyotrophic Lateral Sclerosis Assessment Questionnaire 5 (ALSAQ-5) and EuroQol Five Dimension Five Level Scale (EQ-5D-5L), together with disease severity (captured by the revised ALS Functional Rating Scale (ALSFRS-R)) and the current care and therapies used by our cohort. At inclusion, the mean ALSAQ-5 total score was 56.93 (max. 100, best = 0) with a better QoL associated with a less severe disease status (β = −1.96 per increase of one point in the ALSFRS-R score, p < 0.001). “Limb-onset” ALS (lALS) was associated with a better QoL than “bulbar-onset” ALS (bALS) (mean ALSAQ-5 total score 55.46 versus 60.99, p = 0.040). Moreover, with the ALSFRS-R as a covariate, using a mobility aid (β = −7.60, p = 0.001), being tracheostomized (β = −14.80, p = 0.004) and using non-invasive ventilation (β = −5.71, p = 0.030) were associated with an improved QoL, compared to those at the same disease stage who did not use these aids. In contrast, antidepressant intake (β = 5.95, p = 0.007), and increasing age (β = 0.18, p = 0.023) were predictors of worse QoL. Our results showed that the ALSAQ-5 was better-suited for ALS patients than the EQ-5D-5L. Further, the early and symptom-specific clinical management and supply of assistive devices can significantly improve the individual HRQoL of ALS patients. Appropriate QoL questionnaires are needed to monitor the impact of treatment to provide the best possible and individualized care.
KW  - Amyotrophic Lateral Sclerosis (ALS)
KW  - Amyotrophic Lateral Sclerosis Assessment Questionnaire 5 (ALSAQ-5)
KW  - ALS treatment
KW  - “bulbar-onset” ALS (bALS)
KW  - “limb-onset” ALS (lALS)
KW  - EuroQol Five Dimension Five Level Scale (EQ-5D-5L)
KW  - health-related quality of life (HRQoL)
KW  - quality of life (QoL)
KW  - symptom-specific treatment
KW  - assistive devices
Y1  - 2021
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bvb:20-opus-234147
SN  - 2076-3425
VL  - 11
IS  - 3
ER  - 
TY  - JOUR
A1  - Gröbner, Susanne N.
A1  - Worst, Barbara C.
A1  - Weischenfeldt, Joachim
A1  - Buchhalter, Ivo
A1  - Kleinheinz, Kortine
A1  - Rudneva, Vasilisa A.
A1  - Johann, Pascal D.
A1  - Balasubramanian, Gnana Prakash
A1  - Segura-Wang, Maia
A1  - Brabetz, Sebastian
A1  - Bender, Sebastian
A1  - Hutter, Barbara
A1  - Sturm, Dominik
A1  - Pfaff, Elke
A1  - Hübschmann, Daniel
A1  - Zipprich, Gideon
A1  - Heinold, Michael
A1  - Eils, Jürgen
A1  - Lawerenz, Christian
A1  - Erkek, Serap
A1  - Lambo, Sander
A1  - Waszak, Sebastian
A1  - Blattmann, Claudia
A1  - Borkhardt, Arndt
A1  - Kuhlen, Michaela
A1  - Eggert, Angelika
A1  - Fulda, Simone
A1  - Gessler, Manfred
A1  - Wegert, Jenny
A1  - Kappler, Roland
A1  - Baumhoer, Daniel
A1  - Stefan, Burdach
A1  - Kirschner-Schwabe, Renate
A1  - Kontny, Udo
A1  - Kulozik, Andreas E.
A1  - Lohmann, Dietmar
A1  - Hettmer, Simone
A1  - Eckert, Cornelia
A1  - Bielack, Stefan
A1  - Nathrath, Michaela
A1  - Niemeyer, Charlotte
A1  - Richter, Günther H.
A1  - Schulte, Johannes
A1  - Siebert, Reiner
A1  - Westermann, Frank
A1  - Molenaar, Jan J.
A1  - Vassal, Gilles
A1  - Witt, Hendrik
A1  - Burkhardt, Birgit
A1  - Kratz, Christian P.
A1  - Witt, Olaf
A1  - van Tilburg, Cornelis M.
A1  - Kramm, Christof M.
A1  - Fleischhack, Gudrun
A1  - Dirksen, Uta
A1  - Rutkowski, Stefan
A1  - Frühwald, Michael
A1  - Hoff, Katja von
A1  - Wolf, Stephan
A1  - Klingebeil, Thomas
A1  - Koscielniak, Ewa
A1  - Landgraf, Pablo
A1  - Koster, Jan
A1  - Resnick, Adam C.
A1  - Zhang, Jinghui
A1  - Liu, Yanling
A1  - Zhou, Xin
A1  - Waanders, Angela J.
A1  - Zwijnenburg, Danny A.
A1  - Raman, Pichai
A1  - Brors, Benedikt
A1  - Weber, Ursula D.
A1  - Northcott, Paul A.
A1  - Pajtler, Kristian W.
A1  - Kool, Marcel
A1  - Piro, Rosario M.
A1  - Korbel, Jan O.
A1  - Schlesner, Matthias
A1  - Eils, Roland
A1  - Jones, David T. W.
A1  - Lichter, Peter
A1  - Chavez, Lukas
A1  - Zapatka, Marc
A1  - Pfister, Stefan M.
T1  - The landscape of genomic alterations across childhood cancers
JF  - Nature
N2  - Pan-cancer analyses that examine commonalities and differences among various cancer types have emerged as a powerful way to obtain novel insights into cancer biology. Here we present a comprehensive analysis of genetic alterations in a pan-cancer cohort including 961 tumours from children, adolescents, and young adults, comprising 24 distinct molecular types of cancer. Using a standardized workflow, we identified marked differences in terms of mutation frequency and significantly mutated genes in comparison to previously analysed adult cancers. Genetic alterations in 149 putative cancer driver genes separate the tumours into two classes: small mutation and structural/copy-number variant (correlating with germline variants). Structural variants, hyperdiploidy, and chromothripsis are linked to TP53 mutation status and mutational signatures. Our data suggest that 7–8% of the children in this cohort carry an unambiguous predisposing germline variant and that nearly 50% of paediatric neoplasms harbour a potentially druggable event, which is highly relevant for the design of future clinical trials.
KW  - cancer genomics
KW  - oncogenesis
KW  - paediatric cancer
KW  - predictive markers
KW  - translational research
Y1  - 2018
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:bvb:20-opus-229579
VL  - 555
ER  -