Das aktienrechtliche Verwaltungs- und Aufsichtsratsmodell und die Beziehung zum externen Abschlussprüfer: Eine rechtshistorische Analyse vom Code de Commerce zum Bilanzrechtsmodernisierungsgesetz

Publikation: Beiträge in ZeitschriftenÜbersichtsarbeitenForschung

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@article{f79b40e2c0ad4c12a051de3cc6ebe4e2,
title = "Das aktienrechtliche Verwaltungs- und Aufsichtsratsmodell und die Beziehung zum externen Abschlusspr{\"u}fer: Eine rechtshistorische Analyse vom Code de Commerce zum Bilanzrechtsmodernisierungsgesetz",
abstract = "The present two tier system in the German corporation has been developed by the one tier system. The supervisory board was not only a monitoring instrument, but also responsible for the management. The shareholders demanded an external audit because the internal audit by the supervisory board was not objective. Insofar, the external auditors fulfil a {"}gatekeeper{"} function for the shareholders and an {"}assistant{"} function for the supervisory board. The convergence and competition of the one- and two tier system has mainly influenced the reform process from the {"}code de commerce{"} to the {"}accounting law modernization act{"}.",
keywords = "Betriebswirtschaftslehre",
author = "Patrick Velte",
year = "2010",
doi = "10.7767/zrgga.2010.127.1.188",
language = "Deutsch",
volume = "127",
pages = "188--260",
journal = "Zeitschrift der Savigny-Stiftung f{\"u}r Rechtsgeschichte : Germanistische Abteilung",
issn = "0323-4045",
publisher = "B{\"o}hlau Verlag GmbH",
number = "1",

}

RIS

TY - JOUR

T1 - Das aktienrechtliche Verwaltungs- und Aufsichtsratsmodell und die Beziehung zum externen Abschlussprüfer

T2 - Eine rechtshistorische Analyse vom Code de Commerce zum Bilanzrechtsmodernisierungsgesetz

AU - Velte, Patrick

PY - 2010

Y1 - 2010

N2 - The present two tier system in the German corporation has been developed by the one tier system. The supervisory board was not only a monitoring instrument, but also responsible for the management. The shareholders demanded an external audit because the internal audit by the supervisory board was not objective. Insofar, the external auditors fulfil a "gatekeeper" function for the shareholders and an "assistant" function for the supervisory board. The convergence and competition of the one- and two tier system has mainly influenced the reform process from the "code de commerce" to the "accounting law modernization act".

AB - The present two tier system in the German corporation has been developed by the one tier system. The supervisory board was not only a monitoring instrument, but also responsible for the management. The shareholders demanded an external audit because the internal audit by the supervisory board was not objective. Insofar, the external auditors fulfil a "gatekeeper" function for the shareholders and an "assistant" function for the supervisory board. The convergence and competition of the one- and two tier system has mainly influenced the reform process from the "code de commerce" to the "accounting law modernization act".

KW - Betriebswirtschaftslehre

UR - http://www.scopus.com/inward/record.url?scp=79952233643&partnerID=8YFLogxK

U2 - 10.7767/zrgga.2010.127.1.188

DO - 10.7767/zrgga.2010.127.1.188

M3 - Übersichtsarbeiten

VL - 127

SP - 188

EP - 260

JO - Zeitschrift der Savigny-Stiftung für Rechtsgeschichte : Germanistische Abteilung

JF - Zeitschrift der Savigny-Stiftung für Rechtsgeschichte : Germanistische Abteilung

SN - 0323-4045

IS - 1

ER -

DOI