Aufdeckung von Bilanzmanipulationen in der deutschen Prfungspraxis: Ergebnisse einer empirischen Studie (Rechnungswesen und Cont,Used

Aufdeckung von Bilanzmanipulationen in der deutschen Prfungspraxis: Ergebnisse einer empirischen Studie (Rechnungswesen und Cont,Used

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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.

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Shipping & Returns

Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.

Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.

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Warranty

We provide a 2-year limited warranty, from the date of purchase for all our products.

If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.

This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).

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