{"id":"https://openalex.org/W53835196","doi":"https://doi.org/10.1007/978-3-322-81841-6_11","title":"Aufsichtsrat und Abschlusspr\u00fcfer","display_name":"Aufsichtsrat und Abschlusspr\u00fcfer","publication_year":2004,"publication_date":"2004-01-01","ids":{"openalex":"https://openalex.org/W53835196","doi":"https://doi.org/10.1007/978-3-322-81841-6_11","mag":"53835196"},"language":"de","primary_location":{"id":"doi:10.1007/978-3-322-81841-6_11","doi":"https://doi.org/10.1007/978-3-322-81841-6_11","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-81841-6_11","pdf_url":null,"source":{"id":"https://openalex.org/S4306463104","display_name":"Deutscher Universit\u00e4tsverlag eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Reform der Rechnungslegung und Corporate Governance in Deutschland und Europa","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W657332716","display_name":"Reform der Rechnungslegung und Corporate Governance in Deutschland und Europa"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042392708","display_name":"Eberhard Scheffler","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Eberhard Scheffler","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5042392708"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.02507375,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"269","last_page":"287"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14102","display_name":"Corporate Governance and Law","score":0.8988999724388123,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14102","display_name":"Corporate Governance and Law","score":0.8988999724388123,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.07760000228881836,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00860000029206276,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/supervisory-board","display_name":"supervisory board","score":0.9570000171661377},{"id":"https://openalex.org/keywords/external-auditors","display_name":"external auditors","score":0.5680000185966492},{"id":"https://openalex.org/keywords/annual-financial-statements","display_name":"annual financial statements","score":0.6389999985694885},{"id":"https://openalex.org/keywords/board-oversight","display_name":"board oversight","score":0.4090000092983246},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6660000085830688},{"id":"https://openalex.org/keywords/managerial-supervision","display_name":"managerial supervision","score":0.4059999883174896},{"id":"https://openalex.org/keywords/corporate-interests","display_name":"corporate interests","score":0.39100000262260437},{"id":"https://openalex.org/keywords/preventive-control","display_name":"preventive control","score":0.49300000071525574}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5736170411109924}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-322-81841-6_11","doi":"https://doi.org/10.1007/978-3-322-81841-6_11","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-81841-6_11","pdf_url":null,"source":{"id":"https://openalex.org/S4306463104","display_name":"Deutscher Universit\u00e4tsverlag eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Reform der Rechnungslegung und Corporate Governance in Deutschland und Europa","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W641744904","https://openalex.org/W652845518","https://openalex.org/W1529084540","https://openalex.org/W1578267654","https://openalex.org/W1984167781","https://openalex.org/W2886895664","https://openalex.org/W2950094444","https://openalex.org/W3175360487"],"related_works":["https://openalex.org/W67507854","https://openalex.org/W4242408374","https://openalex.org/W4237536604","https://openalex.org/W4312835666","https://openalex.org/W7046279440","https://openalex.org/W75336588","https://openalex.org/W6980965985","https://openalex.org/W3093661996","https://openalex.org/W2220540082","https://openalex.org/W4254937630"],"abstract_inverted_index":{"ZusammenfassungDie":[0],"wichtigste":[1],"Aufgabe":[2],"des":[3,31,36,58,60],"Aufsichtsrates":[4],"ist":[5],"die":[6,50,56,69],"\u00dcberwachung":[7,51],"der":[8,23,26,34,46,74],"Gesch\u00e4ftsf\u00fchrung":[9],"im":[10],"Hinblick":[11],"auf":[12],"eine":[13,40],"ordnungsm\u00e4\u00dfige,":[14],"sorgf\u00e4ltige":[15],"und":[16,29,33,44,66,72],"wirtschaftlich":[17],"erfolgreiche":[18],"Unternehmensleitung.1":[19],"Dazu":[20],"geh\u00f6rt":[21],"neben":[22],"laufenden":[24],"Verfolgung":[25],"aktuellen":[27],"Lage":[28],"Entwicklung":[30],"Unternehmens":[32],"Pr\u00fcfung":[35],"Jahresabschlusses":[37],"vor":[38],"allem":[39],"zukunftsorientierte,":[41],"pr\u00e4ventive":[42],"Kontrolle":[43],"Beratung":[45],"Gesch\u00e4ftsf\u00fchrung.":[47],"Ma\u00dfst\u00e4be":[48],"f\u00fcr":[49],"durch":[52],"den":[53],"Aufsichtsrat":[54],"sind":[55],"Wahrung":[57],"Interesses":[59],"Unternehmens,":[61],"d.h.":[62],"seine":[63],"dauerhafte":[64],"Existenzsicherung":[65],"Wertsteigerung,":[67],"sowie":[68],"Ordnungsm\u00e4\u00dfigkeit,":[70],"Zweckm\u00e4\u00dfigkeit":[71],"Wirtschaftlichkeit":[73],"Untemehmensf\u00fchrung.":[75]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
