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Der Prfungsausschuss des Aufsichtsrats

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Springer Nature
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9783834926203
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Vor dem Hintergrund von Bilanzskandalen und Unternehmensschieflagen ist die Forderung nach der Einrichtung von Prfungsausschssen innerhalb des Aufsichtsrats zunehmend ein Thema. Marcel Steller untersucht, inwiefern ein Prfungsausschuss unter Bercksichtigung der dualistischen Unternehmensverfassung und den spezifischen Rahmenbedingungen der deutschen und sterreichischen Organisation der Unternehmensberwachung einen solchen Beitrag leisten kann. Die aus theoretischer Sicht an einen Prfungsausschuss zu stellenden (Mindest-)Anforderungen werden anschlieend anhand der Ergebnisse einer empirischen Untersuchung bei brsennotierten deutschen und sterreichischen Aktiengesellschaften diskutiert.

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