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Enforcementsysteme im Rahmen der Corporate Governance zur Erhöhung der Verlässlichkeit der Rechnungslegung

Enforcementsysteme im Rahmen der Corporate Governance zur Erhöhung der Verlässlichkeit der Rechnungslegung


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About the Book

Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Hochschule für Technik, Wirtschaft und Gestaltung Konstanz, Veranstaltung: Internationale Rechnungslegung und Controlling, 21 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Nach den spektakulären Unternehmenszusammenbrüchen aufgrund von Bilanzskandalen, die sich vor allem in den USA aber auch in Deutschland zugetragen haben, wurde die Diskussion um eine bessere Unternehmensführung immer größer. Die Zusammenbrüche verursachten weltweit ein schwindendes Vertrauen in die Kapitalmärkte. Die Gründe hierfür sind insbesondere in der schlechten Unternehmensführung und -überwachung zu suchen. Somit wurden neben dem Vorstand (CEO) vor allem die Aufsichtsräte (Audit Committees) und die Abschlussprüfer heftig kritisiert. Insbesondere die Frage der Unabhängigkeit und Integrität wird immer wieder aufgeworfen. Bilanzskandale wie bei Enron oder Worldcom haben das Vertrauen in die Kapitalmärkte massiv erschüttert und international einen Konsens zur Erforderlichkeit einer Corporate Governance hervorgerufen. Aus diesen Gründen wurde die Schaffung gemeinsamer wirtschaftlicher Standards und deren Überwachung notwendig. Enforcementsysteme sollen die Durchsetzung der Rechnungslegungsstandards gewährleisten. Kann die Wiederherstellung des Vertrauens der Anleger in den Kapitalmarkt durch ein funktionierendes Enforcement erfolgen? Wie soll dieses Enforcement ausgestaltet sein und wie soll die internationale Koordination erfolgen? Der Weg über die verschiedenen Gesetzgebungen hin zum Corporate Governance Kodex bis zur Schaffung eines Enforcement-Systems wird hierbei untersucht. Es wird sowohl das Enforcement in den USA, in Großbritannien, in Deutschland sowie der EU aufgezeigt, wobei das Hauptaugenmerk auf Deutschland liegt. Die verschiedenen gesetzlichen Bestrebungen sowie der Deutsche Corporate Governance Kodex werden beschrieben, bevor auf die Notwendigkeit der Einführung


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Product Details
  • ISBN-13: 9783638739726
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638739724
  • Publisher Date: 09 Oct 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 141 gr


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