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Audit Committee Essentials

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783658046422
Condition
New
Product Description

Der Autor beschreibt die Grundlagen des Audit Committees als Ausschuss des Verwaltungsrats einer Aktiengesellschaft. Ausgehend von der weltweiten Konvergenz der Fhrungs- und Kontrollsysteme werden die Corporate-Governance-Kodizes als magebliche Treiber der Einrichtung und Ausgestaltung von Audit Committees identifiziert. Die theoretischen Erklrungsmodelle der Prinzipal-Agenten-Theorie und der Stewardship-Theorie werden vorgestellt und abgewogen. Um die Verbreitung von Audit Committees nachvollziehen zu knnen, werden die Meilensteine weltweit chronologisch beschrieben und anschlieend die in der Schweiz mageblichen Regelwerke (u. a. Obligationenrecht, Swiss Code of Best Practice for Corporate Governance, Rundschreiben der Eidgenssischen Bankenkommission, Richtlinie zur Corporate Governance der Brse) identifiziert und deren Anforderungen an die Ausgestaltung eines Audit Committees vorgestellt.

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