Die deutsche Wirtschaft ist hoch innovativ. Sowohl 2 von 3 Unternehmen des Verarbeitenden Gewerbes als auch des Dienstleistungssektors haben nach den jüngsten Innovationserhebungen des ZEW in den Jahren 1996 bis 1998 neue Produkte/Dienstleistungen oder Prozesse eingeführt. Jedoch sind die...

Creativity is of paramount importance to the innovation process. Therefore the findings of creativity research should be thoroughly considered in organisations where innovation processes are required. This review summarises the literature in the field of work place creativity, with special...

The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor's responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or...

This study investigates the predictive power of CEO characteristics on accounting fraud utilizing a machine learning approach. Grounded in upper echelons theory, we show the predictive value of widely neglected CEO characteristics for machine learning-based accounting fraud detection in...

The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive for companies that need to change already published...

We assess the determinants of the wide variation in the efficiency of foreign aid activities across US-based non-governmental organizations (NGOs). In particular, we analyze whether noncharitable expenditures for administration, management and fundraising depend on the intensity of competition...

This paper compares the level of uncertainty widely reported in climate change scientific publications with the level of uncertainty of the costs estimates of implementing the Kyoto Protocol in the United States. It argues that these two categories of uncertainties were used and ignored,...

Agreement is developing among agricultural scientists on the emerging inability of agriculture to meet growing global food demands. Changes in trends of weather conditions projected by global climate models will challenge physiological limits of crops and exacerbate the global food challenge by...

Using recent data from southern California and Mexico we challenge the notion that the demographic profile of post-1970 Mexican migrants to the United States has remained constant. We find that more recent cohorts of migrants: (1) are more likely to settle permanently in the United States, (2)...