Die zivilrechtliche Verantwortlichkeit des Wirtschaftsprüfers gegenüber Kapitalanlegern
Eine Untersuchung zur Notwendigkeit und Ausgestaltung einer sekundärmarktbezogenen Dritthaftung wegen unzureichender Prüfungsleistungen
1. Edition 2007
Bank- und Kapitalmarktrecht -
After the accounting scandals during the past few years, which revealed a couple of substantial failures of the involved auditors, the question, on which ways a high-value audit-performance can be ensured, got into the focus again. Whether and to what extent a third-party liability for damages of investors on capital markets ought to be a reasonable part of a well-balanced regulative conception, is one of the most controversial points of discussion in this regard. Up to now a clear legislative decision is missing – not least because also the efforts to establish a general liability-rule for incorrect capital market information could not prevail.
This dissertation looks into the outlined topic extensively. In the centre it is concerned with a detailed elaboration of the essential elements of such a liability-rule.