This is an EXACT reproduction of a book published before 1923. This IS NOT an OCR'd book with strange characters, introduced typographical errors, and jumbled words. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.

This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.

Der Autor untersucht die Tatsache, dass die drei Publizitatselemente der Corporate Governance, namlich der Corporate Governance-Bericht, die Entsprechenserklarung und die Erklarung zur Unternehmensfuhrung nicht extern, gesetzlich und inhaltlich gepruft werden. Dies verstoesst gegen das europa- und nationalrechtlich viel beschworene Gebot der Transparenz von Unternehmensberichten. Transparenz kann nur durch eine externe, gesetzliche und inhaltliche Prufung durch den Abschlussprufer erreicht werden. Der Autor verfasst einen Vorschlag zur Neugestaltung der Erklarung zur Unternehmensfuhrung, die alle mit der Corporate Governance zusammenhangenden Erklarungen und Berichte - insbesondere auch neue und zukunftige Unternehmensberichte - zusammenfasst und der Abschlussprufung unterwirft.