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Die motivationale Wirkung der Regulierung der Akteure in der Wirtschaftsprfung

Die motivationale Wirkung der Regulierung der Akteure in der Wirtschaftsprfung

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783834989949
Condition
New
Product Description

Unternehmenszusammenbrche, die oft mit fragwrdigen, teils kriminellen Bilanzierungsmethoden einhergingen, fhrten auch zu Kritik an Wirtschaftsprfern. Hierauf reagierten die Gesetzgeber mit zahlreichen Reformen. Christopher Zilch untersucht, ob strengere Regulierungen zu einer Verbesserung der Prfungsqualitt fhren mssen. Die Bercksichtigung verhaltenswissenschaftlicher, insbesondere motivationspsychologischer Erkenntnisse weist teilweise in die gegenteilige Richtung. Zur Erforschung der Wirkung von Regulierung geht der Autor auf die Motivation der Akteure in der Wirtschaftsprfung ein.

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