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Wirtschaftsprüfer im Interessenskonflikt

Wirtschaftsprüfer im Interessenskonflikt


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About the Book

Jährliche Umsatzwachstumsraten von ca. 52 % (1999 bis 2001), Steigerung des Börsenwertes von 50 Mrd. (1996) auf 80 Mrd. USD (2001), Auszeichnung zum innovativsten Unternehmen der USA durch das renommierte Wirtschaftsmagazin Fortun" - lange Zeit galt der Energiekonzern Enron als eines der lukrativsten Unternehmen der Welt. Nur wenige Monate später löste der rapide Zusammenbruch Enrons einen der größten Bilanzskandale der Geschichte aus, der sich aufgrund des Fehlverhaltens des Abschlussprüfers Arthur Andersen bis heute nachhaltig negativ auf das Berufsbild des Wirtschaftsprüfers in der öffentlichen Wahrnehmung auswirkt. Im Zuge der globalen Finanzkrise und dem Bestreben der EU-Kommission, die Abschlussprüfung zu reformieren, rückt die Thematik der Unabhängigkeit des Wirtschaftsprüfers dabei erneut in den Fokus einer breiten Öffentlichkeit. Vor dem Hintergrund steigender Beratungsumsätze zielen die Regulierungsabsichten dabei insbesondere auf eine strikte Behandlung von Nichtprüfungsleistungen ab. In Zeiten stark sinkender Gewinnmargen im Prüfungswesen sind Wirtschaftsprüfer allerdings auf das florierende Beratungsgeschäft angewiesen. Der Wirtschaftsprüfer steht somit zweifelsohne im Interessenskonflikt zwischen Ausdehnung wirtschaftlich lukrativer Beratungsleistungen und einer Stärkung seiner Unabhängigkeit.
About the Author: Michael Fisch, B.A., wurde 1989 in Trier geboren. Sein Studium in International Business Französisch an der Hochschule Trier schloss der Autor im Jahre 2014 mit dem akademischen Grad Bachelor of Arts erfolgreich ab. Bereits während des Studiums erlangte der Autor durch Praktika, u.a. in der Fondsprüfung bei KPMG Luxembourg und in der Bilanzanalyse bei der Vereinigten Volksbank Raiffeisenbank eG, umfassende Einblicke in die Bereiche Wirtschaftsprüfung und Rechnungslegung. Auslandserfahrung konnte der Autor während eines Semesters an der University of Skövde in Schweden sammeln. Sein großes Interesse an der Wirtschaftsprüfung und insbesondere an der Frage der Kompatibilität von Prüfung und Beratung motivierten ihn, sich der Thematik des vorliegenden Buches zu widmen.


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Product Details
  • ISBN-13: 9783956843341
  • Publisher: Bachelor + Master Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 190 gr
  • ISBN-10: 3956843347
  • Publisher Date: 03 Apr 2014
  • Height: 254 mm
  • No of Pages: 72
  • Series Title: German
  • Sub Title: Vereinbarkeit von Abschlussprüfung und Beratungstätigkeit vor dem Hintergrund des Unabhängigkeitsgrundsatzes
  • Width: 178 mm


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