Seit 2011 weist Deutschland ununterbrochen den weltweit höchsten Leistungsbilanzüberschuss auf. Eine Reihe von Ökonomen und Politikern aus dem In- und Ausland sowie internationale Institutionen und Organisationen fordern die Bundesregierung deshalb seit einigen Jahren dazu auf,...

Since 2011, Germany has consistently been the country posting the largest current account surpluses in the world. In recent years, this has led to a number of calls from economists and policy-makers in and outside Germany, and from international institutions and organisations, asking the Federal...

This study investigates the employment impact of investment subsidies in Germany. With 45 billion Euro for about 100,000 firms since the German reunification, these capital grants are the central element of regional policy for strengthening employment in economically weaker regions. The effects...

The concept of Continuous Auditing has been around for more than three decades. The ongoing discussion on the benefits and models on adoption has made Continuous Auditing become a more critical issue. Although a lot of progress has been made in previous years, we argue that the entire potential...

The concept of Continuous Auditing has been around for more than three decades. The ongoing discussion on the benefits and models on adoption has made Continuous Auditing become a more critical issue. Although a lot of progress has been made in previous years, we argue that the entire potential...

Seit 2011 weist Deutschland ununterbrochen den weltweit höchsten Leistungsbilanzüberschuss auf. Eine Reihe von Ökonomen und Politikern aus dem In- und Ausland sowie internationale Institutionen und Organisationen fordern die Bundesregierung deshalb seit einigen Jahren dazu auf,...