Mängel bei der Abschlußprüfung: Tatsachenberichte und Analysen aus betriebswirtschaftlicher Sicht

The purpose of this paper is to analyse the role of auditors and the legal standards of auditing in the German system of corporate governance in the light of recent crises of large quoted companies. The arguments are developed from an economic-analysis-of-law perspective. Some of the conclusions reached in this paper can also be applied to the current international debate on the effectiveness of mandatory audits.

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Year of publication:	2001-04-01
Authors:	Wüstemann, Jens
Publisher:	Universität <Frankfurt, Main> / Fachbereich Wirtschaftswissenschaften
Subject:	Corporate Governance \| Jahresabschlussprüfung

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Extent:	116736 bytes 31 p. application/pdf
Series:	Universität Frankfurt am Main - Abteilung Finanzen - Working Paper Series Finance and Accounting Working Paper Series Finance & Accounting ; 73 (2001)
Type of publication:	Book / Working Paper
Language:	German
Classification:	G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; K22 - Corporation and Securities Law ; M41 - Accounting ; Accounting and auditing. General ; Individual Working Papers, Preprints ; Germany. General Resources
Source:	USB Cologne (business full texts)

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