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Der US-amerikanische Sarbanes-Oxley Act of 2002: Seine Auswirkungen Auf Die an Der New York Stock Exchange Notierenden +sterreichischen Aktiengesellschaften

Der US-amerikanische Sarbanes-Oxley Act of 2002: Seine Auswirkungen Auf Die an Der New York Stock Exchange Notierenden +sterreichischen Aktiengesellschaften

          
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About the Book

Alle Gesellschaften, die an einer US-Wertpapierbörse notieren, müssen bei der Securities and Exchange Commission (SEC) registriert werden. Diese Emittenten unterliegen verschiedenen Berichterstattungspflichten. Foreign private issuers (ausländische Emittenten) haben ua Jahresberichte (auf Formblatt 20-F) bei der SEC einzureichen. Alle Gesellschaften, die diesen Berichterstattungspflichten unterliegen, werden vom Geltungsbereich des Sarbanes-Oxley Act (SOX) erfasst. Gem Sec 301 SOX haben alle Mitglieder eines Audit Committee (= Ausschuss des board of directors, der das Rechnungswesen, das Finanzberichtswesen und die Abschlussprüfung des Emittenten überwacht) unabhängig zu sein. Mitglieder des board oder Aufsichtsrates dürfen vom Emittenten keine zusätzlichen direkten oder indirekten Vergütungen erhalten. Darüber hinaus darf es sich bei den Board- oder Aufsichtsratsmitgliedern nicht um affiliated persons des Emittenten handeln. Daraus ergeben sich für an der NYSE notierende österreichische Aktiengesellschaften erhebliche Konsequenzen. Aufsichtsratsmitglieder, mit denen das Management einen Beratungsvertrag abschließt, dürfen nicht Mitglieder im Audit Committee sein. Die Tatsache, dass sog affiliated persons nicht als unabhängig gelten, hat Auswirkungen auf die Besetzung der Prüfungsausschüsse (diese sind mit dem Audit Committee vergleichbar) in Konzernen. Die Mitgliedschaft von ehemaligen Vorstandsvorsitzenden und Arbeitnehmervertretern im Audit Committee (im Kontext des SOX und den damit verbundenen SEC-Durchführungsverordnungen) ist ein weiterer Untersuchungsgegenstand. Darüber hinaus wird im Rahmen der Arbeit geprüft, ob die Einrichtung eines institutionalisierten Beschwerdesystems (Mitarbeitern des Emittenten soll es ermöglicht werden, sich über Vorgänge im Zusammenhang mit dem Rechungswesen, dem internen Kontrollsystem und der Abschlussprüfung zu beschweren, ohne Konsequenzen der Unternehmensführung befürchten zu müssen) durch das Audit Committee mit dem österrei
About the Author: Mag. iur. Adolf Peter, im Jahre 2003 Absolvent des rechtswissenschaftlichen Magisterstudiums an der Karl-Franzens-Universität Graz (Österreich), steht unmittelbar (2008) vor dem Abschluss des rechtswissenschaftlichen Doktoratsstudiums und des Universitätslehrganges "LL.M. in South East European Law and European Integration" (beides an der KF-Universität Graz). Seit seiner Diplomarbeit beschäftigt sich Mag. Peter intensiv mit dem internationalen (insbesondere mit dem US-amerikanischen) Gesellschafts- und Kapitalmarktrecht. Er war in diesem Kontext ua "Visiting Scholar in Residence" an der Loyola School of Law in New Orleans, La., USA.


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Product Details
  • ISBN-13: 9783836658003
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 18 mm
  • Weight: 575 gr
  • ISBN-10: 3836658003
  • Publisher Date: 10 Apr 2008
  • Height: 254 mm
  • No of Pages: 330
  • Series Title: German
  • Sub Title: Seine Auswirkungen Auf Die an Der New York Stock Exchange Notierenden +sterreichischen Aktiengesellschaften
  • Width: 178 mm


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Der US-amerikanische Sarbanes-Oxley Act of 2002: Seine Auswirkungen Auf Die an Der New York Stock Exchange Notierenden +sterreichischen Aktiengesellschaften
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