메뉴 건너뛰기




Volumn 3, Issue 3 A, 2006, Pages 113-127

Extraterritorial impacts of the Sarbanes-Oxley Act on external corporate governance - Current evidence from a German perspective

Author keywords

Auditing; External corporate governance; Germany; Sarbanes Oxley Act

Indexed keywords


EID: 56449104317     PISSN: 17279232     EISSN: 18103057     Source Type: Journal    
DOI: 10.22495/cocv3i3p9     Document Type: Article
Times cited : (2)

References (40)
  • 1
    • 84888590157 scopus 로고
    • Public Limited Company
    • ed. by Grochla, E. et al., Stuttgart: C.E. Poeschel Verlag
    • Dülfer, E. (1990). "Public Limited Company", Handbook of German Business Management, ed. by Grochla, E. et al., Stuttgart: C.E. Poeschel Verlag: 2041-2054.
    • (1990) Handbook of German Business Management , pp. 2041-2054
    • Dülfer, E.1
  • 5
    • 84888600486 scopus 로고    scopus 로고
    • Communication from the commission to the council and the European Parliament-Reinforcing the statutory audit in the EU
    • 02/10/2003
    • European Commission (2003), Communication from the commission to the council and the European Parliament-Reinforcing the statutory audit in the EU, Official Journal C 236/2, 02/10/2003.
    • (2003) Official Journal C , vol.236 , Issue.2
    • Commission, E.1
  • 6
    • 0003510680 scopus 로고    scopus 로고
    • Modernising Company Law and Enhancing Corporate Governance in the European Union-A Plan to Move Forward
    • European Commission (2003a), Modernising Company Law and Enhancing Corporate Governance in the European Union-A Plan to Move Forward.
    • (2003) European Commission
  • 11
    • 84888595919 scopus 로고    scopus 로고
    • European Commission (2004d), Draft Commission Recommendation on the role of non-executive or supervisory directors and on the committees of the (supervisory) board
    • European Commission (2004d), Draft Commission Recommendation on the role of non-executive or supervisory directors and on the committees of the (supervisory) board
  • 14
    • 84888610609 scopus 로고    scopus 로고
    • Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002
    • European Parliament and Council. on the application of international accounting standards, L243, 11/09/2002
    • European Parliament and Council (2002), Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards, Official Journal L243, 11/09/2002, p. 1-4.
    • (2002) Official Journal , pp. 1-4
  • 15
    • 84888631164 scopus 로고
    • Eighth Council Directive 84/253/EEC of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents
    • 12/05/1984
    • European Union (1984), Eighth Council Directive 84/253/EEC of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents, Official Journal L 126, 12/05/1984.
    • (1984) Official Journal L , vol.126
    • Union, E.1
  • 16
    • 84888600334 scopus 로고    scopus 로고
    • Consolidated versions of the Treaty on European Union and of the Treaty establishing the European Community
    • 24/12/2002
    • European Union (2002), Consolidated versions of the Treaty on European Union and of the Treaty establishing the European Community, Official Journal C 325, 24/12/2002.
    • (2002) Official Journal C , vol.325
    • Union, E.1
  • 17
    • 84888635342 scopus 로고    scopus 로고
    • European Union-Delegation of the European Commission to the United States
    • European Union-Delegation of the European Commission to the United States (2004), The European Union-A Guide for Americans.
    • (2004) The European Union-A Guide for Americans.
  • 19
    • 84888631174 scopus 로고    scopus 로고
    • Fédération des Experts Comptables Européens (FEE), Press Release PR46
    • Fédération des Experts Comptables Européens (FEE) (2004a), Safeguarding Auditors Independence, Press Release PR46.
    • (2004) Safeguarding Auditors Independence
  • 20
    • 12844252113 scopus 로고    scopus 로고
    • Der Sarbanes-Oxley Act, Corporate Governance und das deutsche Aktienrecht
    • Gruson, M. and Kubicek, M. (2003). "Der Sarbanes-Oxley Act, Corporate Governance und das deutsche Aktienrecht", Die Aktiengesellschaft, Vol. 48 (2003): 337-352 and 393-406.
    • (2003) Die Aktiengesellschaft , vol.48 , Issue.2003
    • Gruson, M.1    Kubicek, M.2
  • 21
    • 85006617631 scopus 로고    scopus 로고
    • Financial Accounting Developments in the European Union, Past Events and Future Prospects
    • 2002
    • Haller, A. (2002). "Financial Accounting Developments in the European Union, Past Events and Future Prospects", European Accounting Review, Vol. 11, Issue 1, 2002: 153-190.
    • (2002) European Accounting Review , vol.11 , Issue.1 , pp. 153-190
    • Haller, A.1
  • 22
    • 29244470655 scopus 로고    scopus 로고
    • The Adaptation of German Accounting Rules to IFRS: A Legislative Balancing Act
    • Haller, A. and Eierle, B. (2004). "The Adaptation of German Accounting Rules to IFRS: A Legislative Balancing Act", Accounting in Europe, Vol. 1, 2004: 27-50.
    • (2004) Accounting in Europe , vol.1 , pp. 27-50
    • Haller, A.1    Eierle, B.2
  • 24
    • 84888605029 scopus 로고    scopus 로고
    • Initiativen der EU zur Verbesserung der Abschlussprüfung und der Corporate Governance
    • Haller, A., in Österreich, 2005
    • Haller, A. and Geirhofer, S. (2005). "Initiativen der EU zur Verbesserung der Abschlussprüfung und der Corporate Governance", Haller, A., Wirtschaftsprüfung und Corporate Governance in Österreich, 2005: 9-42.
    • (2005) Wirtschaftsprüfung und Corporate Governance , pp. 9-42
    • Haller, A.1    Geirhofer, S.2
  • 25
    • 84858566407 scopus 로고    scopus 로고
    • Neue Anforderungen an Berufsaufsicht und Qualitätskontrolle durch das Abschlussprüferaufsichtsgesetz (APAG)
    • Heininger K. and Bertram K. (2004). "Neue Anforderungen an Berufsaufsicht und Qualitätskontrolle durch das Abschlussprüferaufsichtsgesetz (APAG)", Der Betrieb, 2004: 1737-1741.
    • (2004) Der Betrieb , vol.2004 , pp. 1737-1741
    • Heininger, K.1    Bertram, K.2
  • 26
    • 84858556720 scopus 로고    scopus 로고
    • Auswirkungen des Sarbanes-Oxley Act auf deutsche WPGesellschaften: Konflikte mit der Verschwiegenheitspflicht der Wirtschaftsprüfer und dem Datenschutzrecht
    • Hilber, M. and Hartung, J. (2003). "Auswirkungen des Sarbanes-Oxley Act auf deutsche WPGesellschaften: Konflikte mit der Verschwiegenheitspflicht der Wirtschaftsprüfer und dem Datenschutzrecht", Betriebs-Berater, Vol. 58 (2003): 1054-1060.
    • (2003) Betriebs-Berater , vol.58 , Issue.2003 , pp. 1054-1060
    • Hilber, M.1    Hartung, J.2
  • 28
    • 84888616922 scopus 로고    scopus 로고
    • Auswirkungen des Sarbanes-Oxley-Gesetzes in Deutschland: Können deutsche Unternehmen das Gesetz befolgen?
    • Kersting, C. (2003). "Auswirkungen des Sarbanes-Oxley-Gesetzes in Deutschland: Können deutsche Unternehmen das Gesetz befolgen?", ZIP, Vol. 2003.
    • (2003) ZIP , vol.2003
    • Kersting, C.1
  • 29
    • 84888583949 scopus 로고    scopus 로고
    • Das Audit Committee nach dem Sarbanes-Oxley-Gesetz-Ausnahmeregelungen für ausländische Emittenten
    • Kersting, C. (2003a). "Das Audit Committee nach dem Sarbanes-Oxley-Gesetz-Ausnahmeregelungen für ausländische Emittenten", ZIP, Vol. 44 (2003): 2010-2017.
    • (2003) ZIP , vol.44 , Issue.2003 , pp. 2010-2017
    • Kersting, C.1
  • 31
    • 84888631644 scopus 로고    scopus 로고
    • Ministry of Justice, available at
    • Ministry of Justice (2001). Deutscher Corporate Governance Kodex, available at: http://www.bmj. bund.de/enid/3d7a76c8604b57dbb7b9759a543c80fe,0 /a4.html.
    • (2001) Deutscher Corporate Governance Kodex
  • 34
    • 77953252319 scopus 로고    scopus 로고
    • American Corporate Reform Abroad: Sarbanes-Oxley and the Foreign Private Issuer
    • Perino, Michael A. (2003), "American Corporate Reform Abroad: Sarbanes-Oxley and the Foreign Private Issuer", European Business Organization Law Review (EBOR), Vol. 4 (2003): 213-245.
    • (2003) European Business Organization Law Review (EBOR) , vol.4 , Issue.2003 , pp. 213-245
    • Perino, M.A.1
  • 36
    • 67649350596 scopus 로고    scopus 로고
    • International Implications of Sarbanes-Oxley: Raising the Rent on U.S. Law
    • 2003
    • Ribstein, L. (2003). "International Implications of Sarbanes-Oxley: Raising the Rent on U.S. Law", Journal of Corporate Law Studies, Vol. 3 (2003), No. 2.
    • (2003) Journal of Corporate Law Studies , vol.3 , Issue.2
    • Ribstein, L.1
  • 37
    • 4444345094 scopus 로고    scopus 로고
    • Der Richtlinienvorschlag der EU-Kommission vom 17. Februar zur Prüfung von Jahres-und Konzernabschluß-Weichenstellung für das Enforcement in Europa
    • Schildbach, T. (2004). "Der Richtlinienvorschlag der EU-Kommission vom 17. Februar zur Prüfung von Jahres-und Konzernabschluß-Weichenstellung für das Enforcement in Europa", Betriebswirtschaftliche Forschung und Praxis 2004: 252-267.
    • (2004) Betriebswirtschaftliche Forschung und Praxis , vol.2004 , pp. 252-267
    • Schildbach, T.1
  • 38
    • 84888609371 scopus 로고    scopus 로고
    • Foreign Companies Registered with the U. S
    • Sec, Securities and Exchange Commission. (December 31 2003), available at
    • SEC (2003). Foreign Companies Registered with the U.S. Securities and Exchange Commission (December 31, 2003), available at: http://www.sec.gov /divisions/corpfin/internatl/geographic.htm.
    • (2003)
  • 39
    • 84888618329 scopus 로고    scopus 로고
    • Europäische Entwicklungen zur Abschlussprüfung vor dem Hintergrund des Sarbanes-Oxley Act
    • Van Hulle, K. and Lanfermann, G. (2003). "Europäische Entwicklungen zur Abschlussprüfung vor dem Hintergrund des Sarbanes-Oxley Act", Die Wirtschaftsprüfung Sonderheft 2003: 102-109.
    • (2003) Die Wirtschaftsprüfung Sonderheft 2003 , pp. 102-109
    • Van Hulle, K.1    Lanfermann, G.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.