In connection with Basel II, a body whose main task is to harmonize banks’ accounting for regulatory purposes. It also develops guidelines on auditing and thus also on the quality of banks’ auditing departments. – See Andersen scandal, IAS, IFRS, balance sheet scandal, Public Company Accounting Oversight Board, factual design, Sarbanes-Oxley Act, loss camouflage.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/