Die Dissertation thematisiert die Wirkung von Informationstechnologie in Organisationen unter besonderer Berücksichtigung der motivationalen Aspekte der Organisationsmitglieder. Der theoretische Bezugsrahmen ist die Theorie der Strukturierung von Giddens und ihre Anwendung in der...

The ongoing financial and economic crisis (FEC) that started in 2007 already caused and still causes unprecedented damage for the economy worldwide. Its reasons and consequences illustrate the complex and dynamic environment in which companies act nowadays: Increasingly harmonized markets and...

Gramm-Leach-Bliley Act (GLBA) was signed into law on November 12, 1999.This act is regarded as the most influential deregulation for the U.S. financial servicesindustry in the past one-century. The purpose of this study is to determine and analyze thewealth effects of the GLBA on U.S. and...

This study examines the auditor switch effect on share prices among listed companies in Malaysia, mainly the Second Board companies during economic crisis and the economic growth period. Data on companies listed on the KLSE that reported switching of auditors were gathered from the respective...

This study measures the effect of changes in net housing and financial wealth on household consumption. The link between consumption, income and net wealth is measured within a Dynamic Ordinary Least Squares and a Dynamic Generalised Least Squares framework for the period Q2:1988-Q1:2003. It is...

Gramm-Leach-Bliley Act (GLBA) was signed into law on November 12, 1999. This act is regarded as the most influential deregulation for the U.S. financial services industry in the past one-century. The purpose of this study is to determine and analyze the wealth effects of the GLBA on U.S. and...

Bei b?rsennotierten Aktiengesellschaften ist im Rahmen der Abschlusspr?fung die Erf?llung der Vorstandsverpflichtung nach ? 91 Abs. 2 AktG zu beurteilen. Der Anwendungsbereich der Vorstandsverpflichtung in ? 91 Abs. 2 AktG umfasst nicht nur das Risikofr?herkennungssystem, sondern erstreckt sich...

Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission...

We examine changes in internal auditing during the time of the Enron and WorldCom disasters and the related legislative and media focus on internal control and corporate governance. Data gathered from 271 mid-sized US public companies reveal that internal audit budgets, staffing levels, meetings...