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Effective Internal Control and Corporate Compliance

A Law and Economics Impact Analysis of the Mysteries of a German Aktiengesellschaft Listed on the NYSE

Fabian Hertel (Autor)

Buch | Hardcover

651 Seiten

2019
Nomos (Verlag)
978-3-8487-5743-5 (ISBN)

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This thesis analyses the requirements, including the best practice, for an effective internal control and compliance system in the US and Germany. It depicts the four pillars of an effective system and develops a test to evaluate that effectiveness.Moreover, the book analyses the impact of the American rules in this respect on a German listed stock corporation which is also listed on the NYSE, and the effect of these legal transplants on German corporate governance.The impact of US rules on German corporate governance and the incentives for corporations to implement an effective internal control and compliance system are analysed using a law and economics impact analysis. The results are used to suggest changes to the incentive structure of US and German law in order to induce corporations to implement an effective internal control and compliance system to ensure compliance with the law.

Erscheinungsdatum	22.07.2019
Reihe/Serie	Schriften zum europäischen, internationalen und vergleichenden Unternehmensrecht ; 16
Sprache	englisch
Maße	153 x 227 mm
Gewicht	1023 g
Themenwelt	Recht / Steuern ► Allgemeines / Lexika
Themenwelt	Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht
Schlagworte	Compliance Management System • Corporate Compliance • Corporate Criminal Liability • Corporate Governance • COSO Framework • Department of Justice • Foreign Corrupt Practices Act • Internal Control • Internes Kontrollsystem • Kosten-Nutzen-Analyse • New York Stock Exchange • NYSE • Public Accounting Oversight Board • Risikomanagement • Sarbanes-Oxley Act • Securities and Exchange Commission • United States Sentencing Guidlines • Unternehmensrecht • Unternehmensstrafrecht • Whistleblower • Wirkanalyse • Wirksamkeit des internen Kontrollsystems, des Risi • Wirksamkeit des internen Kontrollsystems, des Risikomanagementsystems und des internen Revisionssyst • Wirksamkeit des internen Kontrollsystems, des Risikomanagementsystems und des internen Revisionssystems • Wirtschaftsrecht
ISBN-10	3-8487-5743-5 / 3848757435
ISBN-13	978-3-8487-5743-5 / 9783848757435
Zustand	Neuware