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| Content Provider | Springer Nature Link |
|---|---|
| Author | Bigus, Jochen Schäfer, Hans Bernd |
| Copyright Year | 2008 |
| Abstract | Insgesamt sind die Anmerkungen von Terstege wenig stichhaltig. Der erste Kritikpunkt ist in seinem Kern unzutreffend. Dennoch kommt Terstege zur gleichen Aussage, dass nicht der volle schaden der geschädigten Massstab für das Design von haftungsregeln für Wirtschaftsprüfer sein sollte. Der zweite Kritikpunkt ist technisch korrekt, ändert aber nichts an den ökonomischen Aussagen unseres Beitrags. Die Berücksichtigung dieses Kritikpunkts in unserem Artikel würde das Modell deutlich verkomplizieren, aber zu keinen anderen Aussagen führen. Die grundthese unseres Papiers, dass die haftung für Wirtschaftsprüfer an Primärmärkten schärfer als an sekundärmärkten sein sollte, wird überhaupt nicht aufgegriffen. Auch werden unsere Vorschläge zur Korrektur einer eventuellen Überabschreckung am sekundärmarkt (siehe Bigus/Schäfer, 2007, s. 29–36) nicht diskutiert. |
| Starting Page | 151 |
| Ending Page | 155 |
| Page Count | 5 |
| File Format | |
| ISSN | 00442372 |
| Journal | Zeitschrift für Betriebswirtschaft |
| Volume Number | 78 |
| Issue Number | 1 |
| e-ISSN | 18618928 |
| Language | German |
| Publisher | Gabler Verlag |
| Publisher Date | 2008-01-01 |
| Publisher Place | Wiesbaden |
| Access Restriction | One Nation One Subscription (ONOS) |
| Subject Keyword | Business and Management Operations Management Organization Human Resource Management Accounting/Auditing Business Taxation/Tax Law |
| Content Type | Text |
| Resource Type | Article |
| Subject | Business and International Management Economics and Econometrics |
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