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Audit Committee Essentials

Theoretische und regulatorische Grundlagen zur Einrichtung und Ausgestaltung

Language GermanGerman
Book Paperback
Book Audit Committee Essentials Christian Offenhammer
Libristo code: 02433656
Publishers Springer Gabler, January 2014
Der Autor beschreibt die Grundlagen des Audit Committees als Ausschuss des Verwaltungsrats einer Akt... Full description
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Der Autor beschreibt die Grundlagen des Audit Committees als Ausschuss des Verwaltungsrats einer Aktiengesellschaft. Ausgehend von der weltweiten Konvergenz der Führungs- und Kontrollsysteme werden die Corporate-Governance-Kodizes als maßgebliche Treiber der Einrichtung und Ausgestaltung von Audit Committees identifiziert. Die theoretischen Erklärungsmodelle der Prinzipal-Agenten-Theorie und der Stewardship-Theorie werden vorgestellt und abgewogen. Um die Verbreitung von Audit Committees nachvollziehen zu können, werden die Meilensteine weltweit chronologisch beschrieben und anschließend die in der Schweiz maßgeblichen Regelwerke (u. a. Obligationenrecht, Swiss Code of Best Practice for Corporate Governance, Rundschreiben der Eidgenössischen Bankenkommission, Richtlinie zur Corporate Governance der Börse) identifiziert und deren Anforderungen an die Ausgestaltung eines Audit Committees vorgestellt.

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About the book

Full name Audit Committee Essentials
Author Christian Offenhammer
Language German
Binding Book - Paperback
Date of issue 2014
Number of pages 58
EAN 9783658046415
ISBN 3658046414
Libristo code 02433656
Publishers Springer Gabler
Weight 100
Dimensions 148 x 210 x 4

Categories

Economics, Finance, Business & Management > Economics > Macroeconomics > Monetary economics
Economics, Finance, Business & Management > Finance & accounting > Finance
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