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 -