Dokument

Summary:
Requirements of regulatory authorities significantly determine the environment of capital market-oriented companies, especially in the areas of risk management, accounting and auditing of financial statements. The regulations are usually elaborated by committees or standard-setting associations and regularly leave room for interpretation and implementation options. Moreover, they may even fail to achieve the intended goal of encouraging economic agents to act in a socially desirable manner. The models and methods introduced in this doctoral thesis refine risk measurement within the framework of capital requirements regulation, offer innovative implementation options for the expected loss approach of international financial reporting standards, and analyze the effectiveness of regulatory provisions concerning the audit of financial statements. This enriches the theoretical basis in these three areas of regulation and provides hands-on solutions for its implementation in practice.

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