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Behandlung von dolosen Handlungen und Bilanzdelikten im monistischen und im dualistischen System der Unternehmensüberwachung

Behandlung von dolosen Handlungen und Bilanzdelikten im monistischen und im dualistischen System der Unternehmensüberwachung

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Revision, Prüfungswesen, Note: 2,3, Universität Hamburg (Department Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Das Vertrauen der Öffentlichkeit in die Glaubwürdigkeit von Unternehmensabschlüssen und die gute Geschäftsführung (Corporate Gouvernance) von Unternehmen ist in jüngerer Zeit durch zahlreiche s.g. Bilanzskandale und aufgedeckte Betrugsdelikte in Unternehmen erheblich erschüttert worden. Beispielhaft seien die Vorfälle um Enron und Worldcom in den USA oder die Ereignisse um Parmalat und VW oder aktuell Siemens in Europa genannt. Diese Bilanzskandale und Betrugsdelikte offenbaren Schwächen im internen und externen System der Unternehmensüberwachung. Diesem gilt es sowohl durch Maßnahmen des Gesetzgebers, als auch durch freiwillige Maßnahmen der Unternehmen zu begegnen. Die Bilanzskandale haben weltweit eine Vielzahl an Gesetzesinitiativen hervorgerufen, die sich die Beseitigung dieser Schwachstellen zum Ziel gesetzt haben. Im amerikanischen Rechtsraum ist der Sarbance-Oxley Act (SOA) mit seinen Ausführungsregeln hervorzuheben, im deutschen Rechtsraum sind zahlreiche Gesetze zu nennen. Mit dem Gesetz zur Kontrolle und Transparenz im Unternehmensbereich (KonTraG) wurde u.a. die Schaffung eines Risikomanagementsystems und dessen Prüfung kodifiziert. Mit dem Bilanzrechtreformgesetz (BilReG) wurde u.a. die Unabhängigkeit des Abschlussprüfers gestärkt und mit dem Bilanzkontrollgesetz (BilKoG) wurde ein externes Enforcementsystem neben dem Abschlussprüfer geschaffen, das das Vertrauen der Öffentlichkeit in die Unternehmensabschlüsse stärken soll. Neben diesen gesetzlichen Regelungen sind in den letzten Jahren aber auch interne Regelungen der Unternehmen immer mehr ins Zentrum des Interesses gerückt. Dies sind Maßnahmen, die Unternehmen ohne konkrete gesetzliche Vorgaben ergreifen, um dem Problem der dolosen Handlungen und Bilanzdelikte entgegenzuwirken. Dazu gehören beispielsweise interne Vorgab


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Product Details
  • ISBN-13: 9783640139484
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3640139488
  • Publisher Date: 03 Sep 2008
  • Height: 210 mm
  • No of Pages: 160
  • Series Title: German
  • Weight: 217 gr


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