Law

Thea Christine Bauer

Die Neuregelung der Strafbarkeit des Jahresabschlussprüfers

Ein Vorschlag de lege ferenda zur Erfassung der strafwürdigen und strafbedürftigen Konstellationen von beruflichem Fehlverhalten des Jahresabschlussprüfers

[Reforming Auditor Liability.]

2017. XXV, 360 pages.

Studien und Beiträge zum Strafrecht 14

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ISBN 978-3-16-155405-6
DOI 10.1628/978-3-16-155405-6
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Published in German.
The current legal situation means that in practice, auditors cannot be held criminally liable for even the most severe negligence. In order to enable effective prosecution of punishable auditor conduct, Section 332 of Germany's Commercial Code needs to be fundamentally reformed.
The current legal situation means that in practice, auditors cannot be held criminally liable for even the most severe negligence. In order to enable effective prosecution of punishable auditor conduct, Section 332 of Germany's Commercial Code needs to be fundamentally reformed.
Authors/Editors

Thea Christine Bauer Geboren 1985; Studium der Rechtswissenschaften an der Bucerius Law School in Hamburg und der University of Indiana, Maurer School of Law (USA); 2012 Erste Juristische Staatsprüfung in Hamburg; Wissenschaftliche Mitarbeiterin am Lehrstuhl Strafrecht I der Bucerius Law School; Referendariat in Hamburg; 2016 Promotion; 2017 Zweite Juristische Staatsprüfung.

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