(Kooperative) Prüfung der Rechnungslegungspolitik durch Aufsichtsrat und Abschlussprüfer: Eine normative und empirische Bestandsaufnahme unter besonderer Berücksichtigung der Gewinnverwendungspolitik

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@article{b842c26c7a634fd7a04221100671e9ba,
title = "(Kooperative) Pr{\"u}fung der Rechnungslegungspolitik durch Aufsichtsrat und Abschlusspr{\"u}fer: Eine normative und empirische Bestandsaufnahme unter besonderer Ber{\"u}cksichtigung der Gewinnverwendungspolitik",
abstract = "In opposite to the external auditor, the supervisory board of German stock companies has to evaluate the legality, regularity and functionality of the earnings management with regard to his widespread supervision duties. However, the evaluation of the earnings appropriation policy by the supervisory board is hardly discussed in literature. The essential importance of the supervisory board's audit can be explained by the earnings appropriation proposal of the management board. According to the German commercial law commentaries, this proposal is not a mandatory audit objective of the external auditor. The present article contains a normative analysis of the range and interdependences of both audits and the results of an interview of 30 HDAX supervisory boards and {"}big four{"} auditors, reflecting the degree of the assisting role of the external auditor to the supervisory board.",
keywords = "Betriebswirtschaftslehre",
author = "Patrick Velte",
year = "2012",
month = aug,
day = "13",
language = "Deutsch",
volume = "64",
pages = "402--425",
journal = "Betriebswirtschaftliche Forschung und Praxis",
issn = "0340-5370",
publisher = "NWB Verlag",
number = "4",

}

RIS

TY - JOUR

T1 - (Kooperative) Prüfung der Rechnungslegungspolitik durch Aufsichtsrat und Abschlussprüfer

T2 - Eine normative und empirische Bestandsaufnahme unter besonderer Berücksichtigung der Gewinnverwendungspolitik

AU - Velte, Patrick

PY - 2012/8/13

Y1 - 2012/8/13

N2 - In opposite to the external auditor, the supervisory board of German stock companies has to evaluate the legality, regularity and functionality of the earnings management with regard to his widespread supervision duties. However, the evaluation of the earnings appropriation policy by the supervisory board is hardly discussed in literature. The essential importance of the supervisory board's audit can be explained by the earnings appropriation proposal of the management board. According to the German commercial law commentaries, this proposal is not a mandatory audit objective of the external auditor. The present article contains a normative analysis of the range and interdependences of both audits and the results of an interview of 30 HDAX supervisory boards and "big four" auditors, reflecting the degree of the assisting role of the external auditor to the supervisory board.

AB - In opposite to the external auditor, the supervisory board of German stock companies has to evaluate the legality, regularity and functionality of the earnings management with regard to his widespread supervision duties. However, the evaluation of the earnings appropriation policy by the supervisory board is hardly discussed in literature. The essential importance of the supervisory board's audit can be explained by the earnings appropriation proposal of the management board. According to the German commercial law commentaries, this proposal is not a mandatory audit objective of the external auditor. The present article contains a normative analysis of the range and interdependences of both audits and the results of an interview of 30 HDAX supervisory boards and "big four" auditors, reflecting the degree of the assisting role of the external auditor to the supervisory board.

KW - Betriebswirtschaftslehre

UR - http://www.scopus.com/inward/record.url?scp=84865115853&partnerID=8YFLogxK

M3 - Zeitschriftenaufsätze

VL - 64

SP - 402

EP - 425

JO - Betriebswirtschaftliche Forschung und Praxis

JF - Betriebswirtschaftliche Forschung und Praxis

SN - 0340-5370

IS - 4

ER -