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Vertrauenswürdigkeit des Kapitalmarktes. Aufdeckung von Fraud im Rahmen der Abschlussprüfung

Vertrauenswürdigkeit des Kapitalmarktes. Aufdeckung von Fraud im Rahmen der Abschlussprüfung

          
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About the Book

Bachelorarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Siegen, Sprache: Deutsch, Abstract: Die spektakulären Bilanzskandale der Jahre 2000 bis 2002 führten zu vielen öffentlichen Diskussionen über die Vertrauenswürdigkeit des Kapitalmarkts, aber auch in die der Abschlussprüfung. Insbesondere der Fall des amerikanischen Energiehändlers Enron wurde zum Symbol von Bilanzmanipulationen von vollkommen neuem Ausmaß. Obwohl Enron als der bekannteste Fall gilt, übersteigt der Fall WorldCom die Dimensionen. Der Telefonkonzern WorldCom bilanzierte Aufwände als Investitionen und wies diese als Anlagevermögen aus, wodurch Kosten in Höhe von 3,85 Milliarden US-Dollar verdeckt wurden. In Folge dessen sank der Unternehmenswert von 150 Milliarden US-Dollar auf nur noch 150 Millionen US-Dollar, was letztendlich im Juli 2002 zur Insolvenz führte. Es war der bis dahin größte Bilanzskandal. Doch auch andere Länder, wie auch Deutschland, waren von Bilanzskandalen betroffen. Laut einer Studie von KPMG aus dem Jahr 2016 waren in den Jahren 2015 und 2016 mehr als ein Drittel der deutschen Unternehmen von Wirtschaftskriminalität betroffen. Der Anteil der fälschlichen Darstellung der Jahresabschlussinformationen ist zwar gering, führt aber zu den größten Schäden. Vor allem die Tatsache, dass bei Bilanzskandalen zum Großteil Dritte und nicht wie beispielsweise bei Unterschlagungen die Unternehmen die Hauptgeschädigten sind, fördert die Brisanz der Manipulationen. Obwohl der Wirtschaftsprüfer aufgrund der anspruchsvollen fachlichen Ausbildung hoch angesehen ist, gerät auch er in die Kritik der Öffentlichkeit, wenn Bilanzskandale publik werden. Es wird die Frage aufgeworfen, ob der Abschlussprüfer in der Lage ist Betrug aufzudecken und warum er kriminelle Handlungen in solchen Ausmaßen nicht entdeckte. Hierbei wird das Phänomen der Erwartungslücke deutlich, da der Berufsstand der Wirtschaftsprüfer gegensätzlicher Meinung ist. Diese


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Product Details
  • ISBN-13: 9783668715462
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 64
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3668715467
  • Publisher Date: 24 May 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 95 gr


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