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Product Description Christian Terlinde untersucht, ob ein Abschlussprfer (berufs) rechtlich verpflichtet ist, Bilanzmanipulationen aufzudecken, und welche Manahmen vorgeschrieben werden. Er wrdigt die internationalen und die USamerikanischen Vorschriften und die Prfungshandbcher der Big 4Prfungsgesellschaften und befragt Abschlussprfer zu ihren Erfahrungen. From the Back Cover In den vergangenen Jahren wurden in den USA und in Europa zahlreiche Manipulationen von Jahresabschlssen bekannt. Dies trug wesentlich dazu bei, dass die Brsenkapitalisierung dramatisch abnahm. Selbst Aktionre, deren Unternehmen nicht betroffen waren, mussten signifikante Wertverluste hinnehmen. Christian Terlinde errtert die Problematik der Aufdeckung von Bilanzmanipulationen durch den Abschlussprfer. Er untersucht zunchst, ob ein Abschlussprfer (berufs) rechtlich dazu verpflichtet ist und welche Manahmen vorgeschrieben werden. Anschlieend wrdigt er die internationalen und die USamerikanischen Vorschriften und die Prfungshandbcher der Big 4Prfungsgesellschaften. Auf der Basis einer empirischen Untersuchung in Deutschland befragt er Abschlussprfer zu ihren Erfahrungen mit der Aufdeckung von Bilanzmanipulationen und stellt den State of the Art der internationalen Prfungsforschung auf diesem Gebiet dar. About the Author Dr. Christian Terlinde promovierte bei Prof. Dr. Reiner Quick am Lehrstuhl fr Betriebswirtschaftslehre, insbesondere Wirtschaftsprfungswesen der Universitt DuisburgEssen, Standort Essen. Er ist Senior Controller bei einem Unternehmen der Energiewirtschaft in Essen.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer,
birth defects, or other reproductive harm.
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