Suchergebnisse

• eBook-Kapitel aus dem Buch Gesellschafter-Compliance

  Haftungsrisiken des künftigen GmbH-Gesellschafters im Gründungsstadium

  Prof. Dr. Josef Scherer, Klaus Fruth

  …2004, S. 1357. 75 Vgl. Epe/Liese, in: Hauschka, Corporate Compliance, 2. Auflage 2010, § 10 Rn. 1ff. Haftungsrisiken des künftigen… …(Hrsg.), Geschäftsführer- Compliance, 1. Auflage 2009, S. 32ff. 4.6.1 Pflichten des Gesellschafters 58 Der Gesellschafter ist gem. § 19 Abs. 1 GmbHG…
• eBook-Kapitel aus dem Buch Gesellschafter-Compliance

  Haftungsrisiken des GmbH-Gesellschafters im laufenden Geschäftsbetrieb

  Prof. Dr. Josef Scherer, Klaus Fruth
• eBook

  Accounting Fraud

  Case Studies and Practical Implications
  

  978-3-503-12943-0

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …must-read for anyone who cares about compliance and corporate integrity!…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Introduction

  Professor Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, adequate knowledge and skills in this specialized field. Moreover, corporate anti- fraud professionals (such as internal auditors and compliance officers)…
• eBook-Kapitel aus dem Buch Accounting Fraud

  The Warning Signs of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …turnover rates of accounting, internal audit, compliance, or IT staff – No clear separation of duties – Inadequate system of authorization and approval of…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …that the company had not been in compliance with the primary rule on revenue recognition for software companies, SOP 97-2, which had been issued by the… …governance and compliance. These changes included creating an internal audit department, appointing an inde- pendent director with experience in public…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 11: American Tissue (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …contained the material misrep- resentation that the company was in compliance with its loan covenants with its lenders (when it was not), and omitted to…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, integrity, communication and excellence (RICE). Nevertheless, En- ron’s executives seemed to have a somewhat casual approach towards compliance with the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 13: WorldCom (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …pursuant to which senior officers pledge to pursue ethics and integrity, compliance programs, and transparency in financial reporting well beyond SEC…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 23: Computer Associates International (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …governance and to make reforms of its financial accounting controls. The company established a comprehensive new ethics and compliance program, overseen by a… …new chief compliance officer, and a new compliance committee of its board of directors. Ultimately, the company agreed to be subject to government…