Relations between society and business are increasingly characterized by the societal demand for compliance with ethical standards. Companies are held responsible for behavior of their employees, which increases the demand for effective internal governance. To assure compliance, many companies...

Manipulation checks are used to improve the quality of experimental evidence by making sure that only those subjects who are tested as having successfully received the experimental treatment are included in the analysis. While standard experimental designs do not call for such a check, they are...

Corporate scandals led to an increased interest in improving managers' compliance. To this end, companies implement compliance programs including codes of conduct, compliance training, and whistle-blowing as core elements. Previous research has focused on the impact of the mere existence of one...

Corporate scandals led to an increased interest in improving managers’ compliance. To this end, companies implement compliance programs including codes of conduct, compliance training, and whistle-blowing as core elements. Previous research has focused on the impact of the mere existence of...

Apart from a few comparative surveys focusing on the largest companies, there are no content analyses of the codes of conduct of German companies. Due to country-specific differences in the legal, economic, and cultural environment, results of content analyses can hardly be transferred from one...

Purpose: Manipulation checks are a recommended for experimental accounting research. Usage of information gained by manipulation checks varies. In some studies, participants who failed the manipulation check are removed from the sample. Other studies report the results of the manipulation...

Zusammenfassung Durch Big Data ergeben sich für den Banken- und Finanzdienstleistungssektor neue Möglichkeiten, aber auch eine Reihe neuer Herausforderungen. Das Ziel dieses Beitrags besteht darin, einen Einblick in die Einschätzungen von Entscheidungsträgern kleinerer und mittlerer Banken...