Reformvorschläge zur Verbesserung der externen Corporate Governance von Stiftungen und Vereinen

Ira Führer and Remmer Sassen

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2014, vol. 37, issue 1-2, 30-53

Abstract: As in other areas, there were recently scandals about embezzlement and accusations regarding the lack of transparency in the growing nonprofit sector. From this arises the requirement of corporate governance regulations in the context of the principal-agent theory. Because of the necessity to reform German foundation and association law as well as the EU harmonization efforts, this paper develops reform proposals to improve the external corporate governance of nonprofit foundations and associations regarding their financial reporting, auditing, publicity and public monitoring.

Date: 2014
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DOI: 10.5771/0344-9777-2014-1-2-30

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ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

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