This article explores the critical roles of forensic accounting and auditing in modern business, focusing on uncovering financial irregularities and promoting transparency. Through a meticulous literature review and analysis, the study emphasizes the significance of these practices. The purpose...

This study investigates how institutional rules and fairness in enforcement affect cooperation and compliance in heterogenous groups. In a preregistered online experiment (n = 1, 254), we vary both the existence of a rule governing contributions to a public good as well as whether enforcement of...

Die Frage, ob und inwieweit Unternehmen für rechts- oder regelwidriges Verhalten ihrer Lieferanten im Bereich der Nachhaltigkeit haften, gewinnt vor dem Hintergrund zunehmender regulatorischer Anforderungen und wachsender gesellschaftspolitischer Erwartungen an Bedeutung. Die vorliegende...

The principle of subsidiarity requires decisions to be taken at the lowest practical level of government without, however, jeopardising mutually beneficial cooperation at the supranational level. Recent decades have seen efforts to strengthen the subsidiarity principle in EU law, including the...

International humanitarian law (IHL) sets out rules limiting and mitigating the impact of armed conflict. Establishing a careful balance between humanitarian considerations and military requirements, IHL constitutes a set of fundamental safeguarding rules under international law. The scope of...

International humanitarian law (IHL) sets out rules limiting and mitigating the impact of armed conflict. Establishing a careful balance between humanitarian considerations and military requirements, IHL constitutes a set of fundamental safeguarding rules under international law. The scope of...

This paper analyzes compliance with emission regulations, focusing on investment in innovation and cheating as primary strategies. Firms prioritize developing a truly compliant technology but may activate a cheating device depending on the outcome of innovation, the monitoring system in place,...

This paper studies the effects of the 2017 multilateral automatic exchange of information (AEoI) on tax compliance in Switzerland. Using detailed administrative tax data and difference-in-differences designs, I find significant positive compliance effects. The AEoI prompted 107k taxpayers (2% of...

Traditional top-down tax gap assessments identify the size of a tax gap, but not its origins. By extracting more granular information from top-down tax gap assessments, and combining this information with compliance risk management (CRM) techniques, it is possible to: improve the accuracy of CRM...

Constitutions as the formal foundation of a country's legal and political system have important economic and political effects. Yet, we still know little about why constitutions set effective constraints on politicians in some societies, while being largely disregarded in others. Here, we ask if...

onstitutions as the formal foundation of a country's legal and political system have important economic and political effects. Yet, we still know little about why constitutions set effective constraints on politicians in some societies, while being largely disregarded in others. Here, we ask if...

Populist governance is fundamentally at odds with constitutionalism. As a political project, populism rejects constraints on "the will of the people," including those essential to liberal-democratic constitutions. Yet, the extent to which elected populists actually undermine constitutional order...

Constitutional compliance varies significantly across countries and over time. One might, therefore, expect that constitutional change is systematically used to bring constitutional rules in line with constitutional practice. We investigate whether constitutional change indeed induces better...

Populist governance is fundamentally at odds with constitutionalism. As a political project, populism rejects constraints on "the will of the people," including those essential to liberal-democratic constitutions. Yet, the extent to which elected populists actually undermine constitutional order...

This paper provides measures of compliance with labour regulations that vary across space, time, and type of regulation, allowing for a rich analysis of worker vulnerability. We compute a multidimensional index of labour violations that covers minimum wages, leave benefits and social security in...

In a model of asymmetric regulation, a firm can comply with two regulatory targets, and a regulator can audit the firm for compliance. Inspection by the regulator is imperfect, and it assesses the firm’s compliance with the targets with different success probabilities. The firm fully complies...

Mit Blick auf gemeingesellschaftliche Ziele wie Klimaneutralität oder der Achtung von Menschenrechten werden mit Compliance- und ESG-Vorgaben Unternehmen in Deutschland und der EU von den Gesetzgebern zunehmend in die Verantwortung genommen. Durch Gesetze wie etwa dem deutschen...

This report is part of a series of regular reports published by the Eurosystem's Advisory Group on Market Infrastructures for Securities and Collateral (AMI-SeCo) covering the progress made in defining and assessing compliance with the standards included in the Single Collateral Management...

In the EU, non-compliance with statutory or negotiated minimum wages averages 6.93% or 1.3%, depending on the statistics used. The lowest national estimate is 0.01% in Belgium and the highest is 11.59% in Hungary. It mostly affects young workers, those on fixed-term or part-time contracts and...

International humanitarian law (IHL) sets out rules limiting and mitigating the impact of armed conflict. Establishing a careful balance between humanitarian considerations and military requirements, IHL constitutes a set of fundamental safeguarding rules under international law. The scope of...

International humanitarian law (IHL) sets out rules limiting and mitigating the impact of armed conflict. Establishing a careful balance between humanitarian considerations and military requirements, IHL constitutes a set of fundamental safeguarding rules under international law. The scope of...

Project Mandala uses a compliance by design approach to streamline cross-border compliance processes for financial institutions and explores real-time policy and regulatory compliance monitoring for central banks and other regulators. The project preserves the existing regulatory framework...

This paper studies how the swiftness and delay of punishment affect behavior. Using rich administrative data from automated speed cameras, we exploit two (quasi-)experimental sources of variation in the time between a speeding offense and the sending of a ticket. At the launch of the speed...

This paper studies how the swiftness and delay of punishment affect behavior. Using rich administrative data from automated speed cameras, we exploit two (quasi-)experimental sources of variation in the time between a speeding offense and the sending of a ticket. At the launch of the speed...

The economic analysis of crime has contributed significantly to our understanding of corporate criminal activity. To derive implications for legal policy, most theoretical papers, however, take public enforcement as exogenous, i.e. non-compliance with laws is punished with a given probability by...