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Corporate Governance gemäß BilMoG und SOX

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  • Kubisch, Sabine

Abstract

Durch vermehrt aufgetretene Finanzskandale und Zusammenbrüche namhafter Unternehmen wurde in den letzten Jahren das Vertrauen der Anleger nachhaltig gestört. Um die Glaubwürdigkeit in die veröffentlichten Finanzinformationen und in die Sicherheit der unternehmerischen Überwachungsprozesse wieder herzustellen, wurden eine Reihe nationaler und internationaler Regelwerke zur Corporate Governance geschaffen. Ziel dieses Arbeitspapiers ist es, die neuen Vorschriften im Rahmen des Bilanzrechtsmodernisierungsgesetzes zur Corporate Governance und zum Risikomanagement vorzustellen und mit den seit 2002 geltenden Anforderungen durch den US-amerikanischen Sarbanes-Oxley-Act zu vergleichen. Hierbei sollen Gemeinsamkeiten und Unterschiede sowie der Wirkungskreis beider Gesetze aufgezeigt werden.

Suggested Citation

  • Kubisch, Sabine, 2009. "Corporate Governance gemäß BilMoG und SOX," SIMAT Arbeitspapiere 01-09-004, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).
    • Handle: RePEc:zbw:simata:0109004
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    More about this item

    Keywords

    Audit Committee; Aufsichtsrat; BilMoG; Corporate Governance; Hauptversammlung; kapitalmarktorientierte Kapitalgesellschaft; PCAOB; Prüfungsausschuss; Risikomanagement; Shareholders Meeting; SOX; Vorstand;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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