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The impact of assurance on compliance management systems on bank directors' decisions

Quick, Reiner; Sayar, Sanjar - In: International Journal of Auditing 25 (2020) 1, pp. 3-23

Persistent link: https://www.econbiz.de/10012409101

The impact of assurance on compliance management systems on bank directors' decisions

Quick, Reiner; Sayar, Sanjar - In: International Journal of Auditing 25 (2020) 1, pp. 3-23

Numerous corporate scandals, in conjunction with managerial misbehavior, demonstrate the need for compliance management systems (CMS) and the relevance of CMS assurance. This study investigates the impact of CMS assurance on German bank directors' perceptions and decisions, and analyzes whether...

Persistent link: https://www.econbiz.de/10012509496

Zum Einsatz von IDW S 6 bei Wirtschaftsprüfungsgesellschaften

Quick, Reiner; Sayar, Sanjar; Brom, Larissa - In: WPg : Kompetenz schafft Vertrauen 73 (2020) 23, pp. 1437-1444

Persistent link: https://www.econbiz.de/10012389528

Berichterstattung über Compliance-Management-Systeme (CMS) in den Nachhaltigkeitsberichten des HDAX und SDAX : eine inhaltsanalytische Untersuchung : Branchenunterschiede und Einfl...

Quick, Reiner; Sayar, Sanjar - In: Zeitschrift für Corporate Governance : ZCG; Leitung … 15 (2020) 3, pp. 132-138

Persistent link: https://www.econbiz.de/10012297677