£54.99

Springer Effektivitätsorientierte Ausgestaltung von Audit Committees: Eine Analyse der Zusammensetzung, Aufgaben, Ressourcen und Sorgfalt des Verwaltungsrats

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Description

Das Audit Committee stellt das wichtigste Instrument der Oberleitung, Aufsicht und Kontrolle eines Unternehmens dar. Um den Anforderungen der Stakeholder und Regulatoren gerecht zu werden, ist eine gezielte Ausgestaltung im Rahmen einer effektiven Corporate Governance unabdingbar. Die Analyse der Ausgestaltung von Audit Committees börsennotierter und nicht-börsennotierter Unternehmen in der Schweiz wird in vier Dimensionen vollzogen: Zusammensetzung, Aufgaben und Verantwortlichkeiten, Ressourcen und Sorgfalt des Audit Committees. Für die jeweils wichtigsten Merkmale werden die regulatorischen Vorgaben appliziert, empirische Erkenntnisse dazu strukturiert und einer kritischen Würdigung unterzogen. Die empirische Untersuchung erfolgt mittels eines standardisierten Fragebogens, welcher um kapitalmarktorientierte Daten der Leistungsbemessung des Audit Committees ergänzt wird. Die Ergebnisse werden nach der Börsennotierung, der Unternehmensgröße und der Branchenzugehörigkeit differenziert betrachtet. Aus der Analyse werden Implikationen für den gesetzlich-regulatorischen Rahmen sowie für die unternehmerische Praxis hinsichtlich der Ausgestaltung von Audit Committees abgeleitet.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
25 September 2012
Listed Since
03 October 2012

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