EU회사법상 監事制度에 관한 연구
A Study on the Auditing System in the EU Company Law
0
조회
0
다운로드
1
인용
0
참고문헌
키워드
초록
Abstract
This study has the objective of examining the legal system and surroundings of the EU 8th Directive on statutory audits of annual accounts and consolidated accounts. At the beginning of twenty first century, a lot of major accounting scandals in the U.S.(e.g., Enron and WorldCom) and the European Union(e.g., Parmalat and Ahold) have shaken the global capital markets. Because of these major accounting scandals, Sarbanes-Oxley Act of 2002 was enacted in the U.S. Under the influence of this Act, the Commission of the European Communities issued its revised 8th Directive on Company Law. This was finalized and approved on may 17, 2006 and became effective immediately. As compared with the Sarbanes-Oxely Act of 2002, the revised 8th Directive provides similar legislative reforms which are intended to restore investor confidence in the Eurpean capital markets. This study researches into various EU Commission Recommendations on the auditing system and their legal surroundings. These various Recommendations have played an important role in the formation of the revised 8th Directive on Company Law. The revised 8th Directive is said to be the masterpiece of the EU auditing system which every Member State is willing to implement. This study also examines audit committees which compose the contents of the revised 8th Directive on Company Law. By the empirical study on the performance of audit committees, it can be realized that the composition and structure of the audit committee are critical in meeting the needs of investors. In order to strengthen the performance of audit committees, they should have to bench mark their performance against leading best practices and global trends. From this point of view, the auditing system in the EU Company Law is so successful.
참고문헌 (22)
- 김순석, "미국 기업개혁법(Sarbanes-Oxely Act of 200의 주요 내용과 우리나라에 대한 시사점", 상장협, (47) (2003), 한국상장회사협의회
- christiane Pott, "Review of empirical research on rotation and non - audit services : auditor independence in fact vs. appearance", pp.211~ (2009), Springer
- Philippe Merle, "Droit commercial, Sociétés commerciales", pp.59~ (2008), Dalloz
- Luca Enriques, "EC Company Law Directives and Regulations : How Trivial are They?", University of Pennsylvania Journal of International Economic Law, 27, pp.1~78 (2006)
- 원용수, "프랑스 주식회사의 지배구조에 관한 연구", 경영법률, 10, pp.273~ (1999), 한국경영법률학회
- 정찬형, "주식회사의 지배구조", 상사법연구, 28(3), pp.9~67 (2009), 한국상사법학회
- 정대, "美國의 株式會社의 內部統制制度와 理事의 義務에 관한 硏究", 비교사법, 12(4), pp.369~423 (2005), 한국비교사법학회
- 정쾌영, "內部統制制度에 관한 考察 －監事·監査委員會의 監査機能 提高를 중심으로 －", 상사법연구, 26(3), pp.5~82 (2007), 한국상사법학회
- Commission of the European Communities, "A Study on Systems of Civil Liability of Statutory Auditors in the Context of a Single Market for Auditing Services in the European Union", Commission of the European Communities, 112~ (2001)
- Louis Braiotta Jr., "An exploratory study of the effects of the European Union 8th Directive on Company Law on audit committees : Evidence from EU companies listed on the US stock exchanges, Advances in Accounting, Incorporating Advances in International Accounting", 262~ (2008)
- Report on implementation of Directive 2006, "43", EC on statutory audits of annual accounts and consolidated accounts, pp.2009, ~
- I. Ferreira, "The effect of audit committee composition and structure of the performance of audit committees", Meditari Accountancy Research, 16(2), pp.89~106 (2008)
- Jemison, D, "Governance in mutual insurance companies", Journal of Business Research, pp.501~552 (1983)
- Anderson, R., "Board characteristics, accounting report integrity and the cost of debt", Journal of Accounting and Economics, 37, pp.315~334 (2004)
- Report and recommendations of the Blue Ribbon Committee on improving the effectiveness of corporate audit committees, , Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees, ~ (1999)
- Gerrit Sarens, "Internal audit : A comfort provider to the audit committee", The British Accounting Review, 41, pp.90~106 (2009)
- Yves Guyon, "Droit des Affaires", Economica, 391~ (1988)
- 김성호, "유럽 주식회사(SE)의 회사법적 구조에 관한 고찰", 경영법률, 18(3), pp.1~41 (2008), 한국경영법률학회
- 정성숙, "유럽주식회사(Societas Europaea)에 관한 연구－ 설립방법과 지배구조를 중심으로 －", 상사법연구, 26(3), pp.113~141 (2007), 한국상사법학회
- 김성태, "프랑스 회사법제의 개혁논의", 경영법률, 10, pp.103~ (1999), 한국경영법률학회