Audit und Enforcement: Entwicklungen und Probleme
| Autor: | Hans-Joachim Böcking |
|---|---|
| Rok vydání: | 2003 |
| Předmět: |
Supervisory board
business.industry Corporate governance media_common.quotation_subject 05 social sciences Audit committee Accounting 050201 accounting Auditor independence General Business Management and Accounting Independence Management of Technology and Innovation 0502 economics and business Institution Business Enforcement General Economics Econometrics and Finance 050203 business & management media_common |
| Zdroj: | Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. 55:683-706 |
| ISSN: | 2366-6153 0341-2687 |
| DOI: | 10.1007/bf03372720 |
| Popis: | Following the financial reporting scandals at Enron and WorldCom, legislators and standards setters in the USA and Europe started reforming corporate governance. Main topics were auditor independence and enforcement of financial reporting standards. This article deals not only with auditor independence, but also with the independence of other corporate governance institutions like management, supervisory board and audit committee. In addition to guaranteeing the independence of these institutions, an enforcement institution for financial reporting has to be installed in Europe an in Germany to ensure proper use of IAS/IFRS. This article shows advantages and disadvantages of existing systems and postulates an improvement of existing accounting standards. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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