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Die Performance Gap des Abschlussprfers

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783834924483
Condition
New
Product Description

Durch zahlreiche nationale wie internationale Bilanzskandale geriet das System der Corporate Governance, insbesondere die Wirtschaftsprfung, in den vergangenen Jahren massiv unter Druck. Aufgrund dessen richtete sich der nationale und internationale Normensetzungsprozess in letzter Zeit darauf, das verloren gegangene Vertrauen der Anleger in die Richtigkeit der publizierten Daten wiederherzustellen. Christian Block zeigt anhand empirischer Studien, dass trotz der jngsten Neuregelungen weiterhin eine Gefhrdung der Unabhngigkeit des Abschlussprfers besteht. In einem quantitativen Modell stellt er dar, dass sich die Einfhrung einer mehrperiodigen Mandatsvergabe positiv auf die Unabhngigkeit des Abschlussprfers auswirkt.

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