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Inhaltsangabe:Einleitung: Die Entwicklung des deutschen Wirtschaftsprüfungswesens ist besonders in den letzten Jahren von einschneidenden Ereignissen gekennzeichnet, die den Berufsstand auch weiterhin vor große Herausforderungen stellen. Der Druck der allgemeinen Öffentlichkeit für eine verbesserte Qualität der Prüfungshandlungen wurde durch die in jüngster Vergangenheit aufgetretenen spektakulären Unternehmenskrisen, wie z.B. Philipp Holzmann AG, MG oder Bremer Vulkan, verstärkt. Die aus diesen Vorkommnissen zusätzlich aufgetretene Unsicherheit der Stakeholder und die damit verbundene vergrößerte Diskrepanz zwischen den Erwartungen der Öffentlichkeit und dem Testat des Abschlussprüfers, allgemein unter dem Phänomen „Erwartungslücke“ bekannt, mündete erst kürzlich in der Verabschiedung des Gesetzes zur Kontrolle und Transparenz im Unternehmensbereich (KonTraG). Doch die mit diesem Gesetz - unter anderem - verfolgte Qualitätsverbesserung wird in der Literatur angezweifelt, und dem KonTraG wird im Gegenteil oftmals eine Ausweitung der Pflichten des Abschlussprüfers bescheinigt. Dies und die immer weiter zunehmende Internationalisierung und Globalisierung, gleichbedeutend mit einem scharfen Wettbewerb auf dem Prüfungsmarkt und einem Zwang, die Palette der angebotenen Dienstleistungen zu erweitern, veranlassen die Wirtschaftsprüfungsgesellschaften mittels einer (Effizienz-) Verbesserung der ausgeübten Tätigkeiten miteinander zu konkurrieren. So schreibt Schmidt: „Da angenommen werden muss, dass der Markt für Prüfungsdienstleistungen kein nennenswertes Wachstumspotential mehr enthält und somit einen reifen Markt darstellt, folgt hieraus die Befürchtung, dass die Marktteilnehmer sich wirtschaftlich konsequent verhalten und daraus ein Wettbewerb um Marktanteile über Preisdifferenzen entsteht.“ Die Wirtschaftsprüfungsgesellschaften sehen sich also einem Dilemma gegenüber, welches aus den immer weiteren Anforderungen und Pflichten, dem öffentlichen Druck nach erhöhter Prüfungsqualität und einem Wettbewerb, der zusätzliche Ausgaben oder Ineffizienzen mit dem Verlust von Marktanteilen am Prüfungsmarkt bestraft, resultiert. Vor allem aus diesen Gründen müssen Wirtschaftsprüfungsgesellschaften Potentiale erkennen und Technologien entwickeln, die es ihnen ermöglichen, am Markt wettbewerbsfähig zu bleiben. Ein Ansatzpunkt könnte hierbei eine effizientere und rationalere Planung von Jahresabschlussprüfungen sein, da die betriebswirtschaftliche Prüfung, [...]
This textbook presents an overview of how the activities of an organisation can be managed to satisfy the needs of stakeholders through the cost effective, operationally efficient and sustainable transformation of resources into outputs. Taking an interdisciplinary approach, the authors show the relationship between management and economics and within this framework present the key areas of management activity. The book explains the connections between these areas and provides tools and instruments for successful management. The book's approach and content is relevant for all kinds of organisation - private or public sector, service or manufacturing, non-profit, large or small. Each chapter provides cases to illustrate what has been discussed and some questions to test comprehension. Throughout the book is a continuing project in which the reader is put in the position of owning their own business and must think and make decisions about what the chapter has discussed. The book combines Anglo-American and German approaches to management and management studies, making it a valuable resource both for those who are studying management and those who are working as managers.
Addressing the challenge of covering heath care expenses—while minimizing economic risks. Moral hazard—the tendency to change behavior when the cost of that behavior will be borne by others—is a particularly tricky question when considering health care. Kenneth J. Arrow’s seminal 1963 paper on this topic (included in this volume) was one of the first to explore the implication of moral hazard for health care, and Amy Finkelstein—recognized as one of the world’s foremost experts on the topic—here examines this issue in the context of contemporary American health care policy. Drawing on research from both the original RAND Health Insurance Experiment and her own research, including a 2008 Health Insurance Experiment in Oregon, Finkelstein presents compelling evidence that health insurance does indeed affect medical spending and encourages policy solutions that acknowledge and account for this. The volume also features commentaries and insights from other renowned economists, including an introduction by Joseph P. Newhouse that provides context for the discussion, a commentary from Jonathan Gruber that considers provider-side moral hazard, and reflections from Joseph E. Stiglitz and Kenneth J. Arrow. “Reads like a fireside chat among a group of distinguished, articulate health economists.” —Choice
This new text book by Urs Birchler and Monika Butler is an introduction to the study of how information affects economic relations. The authors provide a narrative treatment of the more formal concepts of Information Economics, using easy to understand and lively illustrations from film and literature and nutshell examples. The book first covers the economics of information in a 'man versus nature' context, explaining basic concepts like rational updating or the value of information. Then in a 'man versus man' setting, Birchler and Butler describe strategic issues in the use of information: the make-buy-or-copy decision, the working and failure of markets and the important role of outguessing each other in a macroeconomic context. It closes with a 'man versus himself' perspective, focusing on information management within the individual. This book also comes with a supporting website (www.alicebob.info), maintained by the authors.
After a discussion of the methodological issues involved in experimental economics, the author provides accounts of particular experimental investigations covering individual and interactive behaviour and testing game and bargaining theory, decision-making under uncertainty, auctions and markets.
In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.
Annotation The final of the three volumes on Greek culture from pre-Hellenic to full maturity, reprinted with silent corrections from the 1957 edition published by Louisiana State University Press. By analyzing the Platonic and Aristotelian vision of soul, polis, and cosmos, Voegelin (b. 1901) demonstrates how the symbolic framework of the older myths was superseded by the more precisely differentiated symbols of philosophy.
This publication comprises material on recent studies on quality management in agri-food chains. Due to several food crisis’s (e.g. BSE, Foot-and-Mouth disease) and growing demands for food quality and safety, quality management systems and quality assurance schemes have been widely adopted in different countries in recent years. Scientific knowledge about the features, the acceptance and the effectiveness and efficiency of these newly introduced quality management initiatives, has remained scarce until now. The material by experts in the field, focuses on the evaluation of quality management systems and quality assurance schemes. The main issues are the costs and benefits of quality management given the influence of the public sector and consumers' expectations about food quality and safety. Not only are benchmarking and harmonisation methods examined with regard to their impact on the effectiveness of quality assurance schemes, but, also the role of trust, cooperation and integration for efficient quality management is discussed. Different economic theories such as microeconomics, organization and marketing theory as well as advanced statistical methods are applied. Concepts are discussed from the various points of view of industrialised, export-oriented and developing countries throughout the book. The information in this book give a comprehensive review of quality management concepts in food chains and highlight future research directions from a global perspective. This book is of interest to all those who concern themselves with the topic, be it in academia or in the professional sector.
This volume focuses on the latest findings concerning financial environment research and the effects on business. Major topics addressed range from finance-driven globalization, contagion risk transmission, financial sustainability, and bank efficiency, to oil price shocks and spot prices research. Further topics include family business, business valuation, public sector development and business organization in the globalized environment. This book features selected peer-reviewed articles from the 16th EBES conference in Istanbul, where over 270 papers were presented by 478 researchers from 56 countries.