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Auditor Independence at the Crossroads – Regulation and Incentives

MPG-Autoren
http://pubman.mpdl.mpg.de/cone/persons/resource/persons51197

Hellgardt,  Alexander
Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;

http://pubman.mpdl.mpg.de/cone/persons/resource/persons50232

Doralt,  Walter
MPI for Comparative and International Private Law, Max Planck Society;

http://pubman.mpdl.mpg.de/cone/persons/resource/persons50243

Fleckner,  Andreas M.
MPI for Comparative and International Private Law, Max Planck Society;

http://pubman.mpdl.mpg.de/cone/persons/resource/persons50264

Hopt,  Klaus J.
MPI for Comparative and International Private Law, Max Planck Society;

http://pubman.mpdl.mpg.de/cone/persons/resource/persons50279

Kumpan,  Christoph
MPI for Comparative and International Private Law, Max Planck Society;

http://pubman.mpdl.mpg.de/cone/persons/resource/persons50334

Steffek,  Felix
MPI for Comparative and International Private Law, Max Planck Society;

http://pubman.mpdl.mpg.de/cone/persons/resource/persons50361

Zimmermann,  Reinhard
MPI for Comparative and International Private Law, Max Planck Society;

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Zitation

Hellgardt, A., Doralt, W., Fleckner, A. M., Hopt, K. J., Kumpan, C., Steffek, F., et al. (2012). Auditor Independence at the Crossroads – Regulation and Incentives. European Business Organization Law Review, 13(1), 89-101.


Zitierlink: http://hdl.handle.net/11858/00-001M-0000-000E-7548-0
Zusammenfassung
In November 2011 the European Commission has published legislative drafts proposing radical reforms for statutory audits in Europe, fueling heated political and academic debates. This paper presents cornerstones for a new regulatory framework of auditing and thereby contributes to the ongoing debate on the role of auditors and their independence.