Abschlusspruefer Und Boerseneinfuehrungspublizitaet
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Abschlusspruefer Und Boerseneinfuehrungspublizitaet

Abschlusspruefer Und Boerseneinfuehrungspublizitaet


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About the Book

Diese Arbeit wurde mit dem Deutschen Hochschulpreis für Prüfungsforschung 2004 und dem Preis der Unterfränkischen Gedenkjahrstiftung für Wissenschaft 2005 ausgezeichnet.
Das Thema Qualität von Wirtschaftsprüfungsleistungen ist nicht zuletzt vor dem Hintergrund zahlreicher in den Medien bekannt gewordener Ereignisse in der jüngeren Vergangenheit zunehmend Gegenstand intensiver Diskussionen geworden. Ziel dieser Monographie ist es, die tatsächliche Qualität von Wirtschaftsprüfungsleistungen messbar zu machen und zu analysieren. Hierzu wird auf ein eigens für diese Arbeit entwickeltes Scoring-Modell zur Messung der Qualität von Anhangsberichterstattungen nach den Vorschriften des HGB, den International Accounting Standards (IAS) und den US-amerikanischen Generally Accepted Accounting Principles (US-GAAP) zurückgegriffen. Anwendung findet die entwickelte Messmethode in einer umfassenden empirischen Auswertung, welcher die Emissionsprospekte von 318 zum Listing am Börsensegment des Neuen Marktes zugelassenen Unternehmen zugrunde liegen.
About the Author: Die Autorin: Manuela Möller, geboren 1973, studierte Betriebswirtschaftslehre an der Universität Würzburg. Danach arbeitete sie als fachliche Mitarbeiterin bei einer großen Wirtschaftsprüfungsgesellschaft im Bereich Assurance Commercial Clients in Frankfurt am Main. Nach Abschluss ihrer Promotion 2004 setzte sie ihre Tätigkeit in dieser Gesellschaft im Bereich Advisory Services in Köln fort.


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Product Details
  • ISBN-13: 9783631533239
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 506
  • Series Title: Schriften Zu Theorie Und Praxis der Rechnungslegung Und Wirt
  • Sub Title: Eine Empirische Untersuchung Zur Beurteilung Der Qualitaet Von Wirtschaftspruefungsleistungen Auf Der Basis Eines Bewertungsmodells Der Publizitaets
  • Width: 148 mm
  • ISBN-10: 3631533233
  • Publisher Date: 18 Feb 2005
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 720 gr


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