Managerhaftung im Wandel -Sarbanes-Oxley und Corporate Governance in Deutschland
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Managerhaftung im Wandel -Sarbanes-Oxley und Corporate Governance in Deutschland

Managerhaftung im Wandel -Sarbanes-Oxley und Corporate Governance in Deutschland


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About the Book

Bis vor kurzem wurden Pflichtverletzungen von Vorständen oder Aufsichtsräten in erster Linie personalpolitisch sanktioniert. Die Frage der persönlichen Haftung für entstandene Schäden wurde selten gestellt. Dies hat sich grundlegend geändert. Die zahlreichen Bilanzierungsskandale und Unternehmenszusammenbrüche in jüngerer Zeit haben das Vertrauen in die Kapitalmärkte empfindlich erschüttert. Hinzu kam, dass international vergleichbare Standards für die Verantwortung der Unternehmensleitung fehlten, obwohl die Unternehmen durch die Globalisierung der Märkte zunehmend international verflochten sind. Gesetzgeber und Börsenaufsichtsbehörden haben daher in jüngster Zeit erhebliche Anstrengungen unternommen, die persönliche Haftung von Organen zu verschärfen. Die nach wie vor andauernden Aktivitäten sind Teil der international geführten Diskussion um Standards guter Unternehmensführung und Unternehmenskontrolle (Corporate Governance).
About the Author: Florian Wiemken studierte Wirtschaftswissenschaften mit den Schwerpunkten Wirtschaftsrecht, Rechnungswesen und Praktische Informatik an der Carl von Ossietzky Universität Oldenburg. Im Rahmen eines Bachelor- und MBA-Programms an der University of Colorado at Denver beschäftigte er sich neben internationaler Rechnungslegung schwerpunktmäßig mit dem Management von Informationssystemen und Netzwerktechnik. Die gemeinsam mit Markus Hempel verfasste Diplomarbeit zum Thema "Corporate Governance & Sarbanes-Oxley Act: Haftungsrechtliche Anforderungen und Risikomanagement von Aktiengesellschaften unter besonderer Berücksichtigung der IT-Sicherheit" bildet die Grundlage für dieses Buch. Wiemken betreibt seit 1999 ein auf Konzeption, Vertrieb und Installation von IT-Hardwarelösungen für kleine und mittelständische Betriebe spezialisiertes Unternehmen. Gegenwärtig ist er im Bereich Assurance General bei PricewaterhouseCoopers in Hamburg tätig.


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Product Details
  • ISBN-13: 9783937686615
  • Publisher: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Publisher Imprint: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Height: 210 mm
  • No of Pages: 240
  • Series Title: German
  • Sub Title: It-risikomanagement Und Compliance
  • Width: 148 mm
  • ISBN-10: 3937686614
  • Publisher Date: 05 Jun 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 14 mm
  • Weight: 367 gr


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