When should society protect secrets? This question will come up in various forms throughout the course of this dissertation, which focuses on the professional testimonial privileges of lawyers, accountants (auditors) and reporters in the corporate setting. The professional testimonial privilege is a legal mechanism that allows the holders of the privilege to refuse to testify about information that they receive in the course of their work. In the case of lawyers and accountants, the protected information originates from their clients. In the case of reporters, the protected information concerns the identity of confidential sources.


Corporate Governance Minority Shareholder Supervisory Board Investor Protection Civil Procedure 
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© Gabler | GWV Fachverlage GmbH, Wiesbaden 2008

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