Gefährdungen und Maßnahmen zur Stärkung der Unabhängigkeit des Abschlussprüfers – Empirische Befunde einer Befragung von Aufsichtsräten

Reiner Quick

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Resumé

Audits can fulfill their functions completely, if auditors are independent. Various situation endanger auditor independence. Supervisory board members are important addressees of audit reports. Therefore, their opinions are very relevant. In this article, the results of a questionnaire based survey with regard to the perceptions of supervisory board members of large listed German companies are shown and discussed. In particular, situations which endanger and means to strengthen auditor independence are considered.
OriginalsprogTysk
TidsskriftZeitschrift für Corporate Governance
Vol/bind4
Udgave nummer6
Sider (fra-til)272-280
ISSN1868-7792
StatusUdgivet - 2009

Fingeraftryk

Auditor independence
Supervisory board
Empirical results
Auditors
Audit reports
Audit
Questionnaire

Citer dette

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Gefährdungen und Maßnahmen zur Stärkung der Unabhängigkeit des Abschlussprüfers – Empirische Befunde einer Befragung von Aufsichtsräten. / Quick, Reiner.

I: Zeitschrift für Corporate Governance, Bind 4, Nr. 6, 2009, s. 272-280.

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

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