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Year of publication
Subject
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Legal compliance 2,904 Normbefolgung 2,904 Compliance management 711 Compliance-Management 711 Theorie 435 Theory 435 Law enforcement 395 Rechtsdurchsetzung 395 Deutschland 305 Germany 293 Corporate Governance 245 Corporate governance 242 Regulierung 233 Regulation 230 Experiment 218 Welt 207 World 207 Steuermoral 196 Tax compliance 196 USA 182 United States 182 Social norm 181 Soziale Norm 181 Compliance 140 compliance 134 Unternehmensethik 130 Business ethics 128 Punishment 128 Strafe 128 Financial audit 112 Wirtschaftsprüfung 112 Risikomanagement 110 Risk management 107 Game theory 104 Spieltheorie 104 Umweltpolitik 102 Environmental policy 100 Environmental standard 98 Umweltstandard 98 Corporate Social Responsibility 92
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Online availability
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Free 1,127 Undetermined 531 CC license 32
Type of publication
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Book / Working Paper 1,479 Article 1,422 Journal 3
Subcategories
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Article in journal 1,116 Working paper 424 Book section 277 Government document 30 Proceedings 24 Case study 13 Handbook 10 Guidebook 9 Literature review 6 Review 2 Textbook 2 Law 1
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Language
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English 2,461 German 432 Undetermined 12 French 7 Spanish 3 Italian 2 Danish 1 Dutch 1 Polish 1 Russian 1
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Author
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Feld, Lars P. 18 Traxler, Christian 18 Gutmann, Jerg 17 Gächter, Simon 15 Voigt, Stefan 15 Kanbur, Ravi 14 Earnhart, Dietrich 13 Nosenzo, Daniele 12 Xiao, Erte 12 Shavell, Steven 11 Villeval, Marie-Claire 11 Danziger, Leif 10 Dimant, Eugen 10 Harstad, Bård 10 Metelska-Szaniawska, Katarzyna 10 Alm, James 9 Arguedas, Carmen 9 Bicchieri, Cristina 9 Crippa, Alessandra 9 Drufuca, Serena 9 Eichner, Thomas 9 Fehr, Ernst 9 Frey, Bruno S. 9 Kirchler, Erich 9 Ronconi, Lucas 9 Shimshack, Jay P. 9 Sokol, D. Daniel 9 Toffel, Michael W. 9 Ayadi, Rym 8 Ben Naceur, Samy 8 Bhorat, Haroon 8 Fiene, Richard 8 Fochmann, Martin 8 Haugh, Todd 8 Jensen, Michael C. 8 Konrad, Kai A. 8 Posner, Eric A. 8 Roider, Andreas 8 Sacconi, Lorenzo 8 Sausgruber, Rupert 8
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Institution
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World Bank 44 International Monetary Fund 23 Internationaler Währungsfonds 23 National Bureau of Economic Research 21 Internationaler Währungsfonds / Monetary and Capital Markets Department 16 OECD 13 World Bank Group 12 European Foundation for the Improvement of Living and Working Conditions 11 Europäischer Rechnungshof 6 Council of the European Union / General Secretariat of the Council of the European Union 5 International Monetary Fund / Monetary and Capital Markets Department 5 USA / General Accounting Office 4 European Fisheries Control Agency 3 Financial Action Task Force 3 Friedrich-Schiller-Universität Jena 3 USA / Government Accountability Office 3 Advisory Group on Market Infrastructures for Securities and Collateral 2 Basel Committee on Banking Supervision 2 Bundesanzeiger Verlag 2 Climate Strategies 2 Deutsches Netzwerk Wirtschaftsethik - EBEN Deutschland e.V. 2 Erich Schmidt Verlag 2 European Central Bank 2 European Commission / Directorate-General for the Environment 2 European Investment Bank 2 Europäische Kommission 2 Fachhochschule Jena / Fachbereich Betriebswirtschaft 2 Forschungsinstitut zur Zukunft der Arbeit 2 Großbritannien / Department for Business and Trade 2 Institut für Finanzstabilität 2 Streck, Mack, Schwedhelm, Rechtsanwälte <Köln; Berlin> 2 University of the West of England (UWE) / Science Communication Unit 2 Verlag C.H. Beck 2 Österreichisches Institut für Wirtschaftsforschung 2 Albert-Ludwigs-Universität Freiburg 1 Andrew Young School of Policy Studies / International Studies Program 1 Athena Research Center 1 BIS Innovation Hub 1 Bank für Internationalen Zahlungsausgleich 1 Bergische Universität Wuppertal 1
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Published in...
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IMF country report 49 CESifo working papers 40 Journal of business ethics : JOBE 36 IMF Staff Country Reports 34 World Bank E-Library Archive 33 Accounting and Auditing Assessment 31 Discussion paper series 29 Journal of regulatory economics 23 NBER working paper series 21 ZRFC : risk, fraud & compliance ; Prävention und Aufdeckung in der Compliance-Organisation 21 Journal of environmental economics and management : JEEM ; the official journal of the Association of Environmental and Resource Economists 20 Corporate-Compliance-Zeitschrift : CCZ ; Zeitschrift zur Haftungsvermeidung im Unternehmen 17 Journal of economic behavior & organization : JEBO 16 NBER Working Paper 16 Working paper / National Bureau of Economic Research, Inc. 16 CESifo Working Paper Series 15 IZA Discussion Paper 13 Journal of public economics 12 Discussion paper 11 Environmental & resource economics : the official journal of the European Association of Environmental and Resource Economists 11 Journal of institutional and theoretical economics : JITE 11 Review of law and economics : publ. in cooperation with European Association of Law and Economics ... 11 Industrial relations and social dialogue 10 International review of law and economics 10 Policy research working paper : WPS 10 Discussion paper / Centre for Economic Policy Research 9 European economic review : EER 9 ILE working paper series 9 Making global self-regulation effective in developing countries 9 Working paper / Eurofound 9 Betriebs-Berater : BB 8 Compliance für KMU : Praxisleitfaden für den Mittelstand 8 Compliance kompakt : best Practice im Compliance Management 8 HMD : Praxis der Wirtschaftsinformatik 8 IT-Compliance als Risikomanagement-Instrument 8 Journal of securities operations & custody 8 Legal strategies : how corporations use law to improve performance 8 Working paper 8 Working papers / Harvard Business School, Division of Research 8 Close up on Compliance : Recht, Moral und Risiken ; Nahaufnahmen zu Compliance Management und Governance-Fragen 7
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Source
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ECONIS (ZBW) 2,904
Showing 1 - 50 of 2,568
 
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Regulating compliance in a world of decentralized finance
Schwarcz, Steven L.; Tiedemann, Jack - 2026
Decentralized finance (DeFi) promises cheaper, faster and more accessible financial services by replacing traditional regulated intermediaries with software protocols and smart contracts. But modern financial regulation needs these intermediaries, or at least versions of them; they serve as...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641850
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Regulatory and compliance issues in AI-driven financial services
Nahidi, Narmin - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651226
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Crafting compliance : the role of inclusion and participation in constitution-making
Schnelle, Tim - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015672344
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International sanctions and constitutional compliance
Gutmann, Jerg; Langer, Pascal; Neuenkirch, Matthias - 2026 - This version: July 1, 2026
Many studies have evaluated whether sanctions improve or harm the living conditions of target populations, for example in terms of the protection of human rights. However, judging governments' responses to international sanctions based on their compliance with a universal human rights standard...
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International sanctions and constitutional compliance
Gutmann, Jerg; Langer, Pascal; Neuenkirch, Matthias - 2026 - This Version: July 1, 2026
Edition: This Version: July 1, 2026
Book / Working Paper
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Compliance boundary work and international standards : a case study of a small financial centre
Konovalova, Mayya - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062767
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Mut zum Gesetz auf Zeit : wie befristete Gesetze und wirksame Evaluierungen Bürokratie senken können
Hoffmann, Anja; Kullas, Matthias - 2026
Bürokratie ist ein zentrales Investitions- und Innovationshemmnis in Deutschland. Damit sich das ändert, muss Bürokratie neu gedacht werden. Diese Studie plädiert für zeitlich befristete Verordnungen und Verwaltungsvorschriften. Internationale Erfahrungen zeigen, dass verbindliche und...
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The effect of IFRS adoption on bank internationalisation
Tawiah, Vincent; Oyewo, Babajide Michael - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338018
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Manual for the Evaluation of Costs and Benefits of Cooperative Compliance Programs
Owens, Jeffrey; Barcarolo, Luciana; Bauer, Christian; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655170
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Incentives to comply with the minimum wage in the United States and the United Kingdom
Stansbury, Anna - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015177975
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Institutional rules and biased rule enforcement
Columbus, Simon; Feld, Lars P.; Kasper, Matthias; … - 2025
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...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374633
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When happy people make society unhappy : emotions affect tax compliance behavior
Fochmann, Martin; Hechter, Frank; Kirchler, Erich; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015462955
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Using Top-Down Compliance Gap Techniques to Supplement the Compliance Risk Management Framework
D'Agosto, Elena - 2025
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...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015328291
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Minimum wages and low wage workers : compliance as non-employment margin
González-Pampillón, Nicolás; Vázquez-Grenno, Javier - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015422960
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Minimum wages and low wage workers : compliance asnon-employment margin
González-Pampillón, Nicolás; Vázquez-Grenno, Javier - 2025 - Version May 2025
Edition: Version May 2025
Book / Working Paper
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Does black and blue matter? : an experimental investigation of race, perceptions of police, and legal compliance
Alston, Mackenzie; Owens, Emily - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562976
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Regulatory Technology (Reg Tech) as an enhancement of compliance processes in financial institutions
Dziawgo, Tomasz - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609328
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National living wage and national minimum wage : government evidence on enforcement and compliance in 2023 to 2024
2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423518
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Policing carbon markets
Calel, Raphael; Dechezleprêtre, Antoine; Venmans, Frank - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015553442
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Bend it like Bolsonaro : global evidence on the effect of populism on constitutional compliance
Gutmann, Jerg; Rode, Martin - 2025 - First draft: October 5, 2025, this version: October 9, 2025
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...
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Bend it like Bolsonaro : global evidence on the effect of populism on constitutional compliance
Gutmann, Jerg; Rode, Martin - 2025 - This version: October 9, 2025
Edition: This version: October 9, 2025
Book / Working Paper
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Culture and constitutional compliance
Gutmann, Jerg; Lewczuk-Czerwińska, Anna; Lewkowicz, Jacek - 2025
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...
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Culture and constitutional compliance
Gutmann, Jerg; Lewczuk-Czerwińska, Anna; Lewkowicz, Jacek - 2025
Book / Working Paper
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Conflict victimization shapes norms of rule compliance : evidence from Colombia
Agneman, Gustav - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015583389
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Protecting the protectors : whistleblowing and retaliation in the compliance arena
Boles, Jeffrey R.; Eisenstadt, Leora F.; Pacella, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015397747
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Regulatory capacity in a game of asymmetric regulation
Gambato, Jacopo; Ganglmair, Bernhard; Krämer, Julia - 2025
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...
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Compliance with labour regulations in West African countries : a multi-dimensional and dynamic analysis
Diallo, Thierno Malick; Ronconi, Lucas - 2025
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...
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Enforcing disclosure compliance in mergers and acquisitions : evidence from China
Zhang, Junzi; Bilinski, Pawel; Raonic, Ivana; Ryans, James - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015543134
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Taxation, compliance, and clandestine activities
Bandyopadhyay, Subhayu; Marjit, Sugata; Pinto, Santiago M. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015460580
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Taxation, compliance, and clandestine activities
Bandyopadhyay, Subhayu; Marjit, Sugata; Pinto, Santiago M. - 2025
Book / Working Paper
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Symbolic compliance with policy-led public procurement : decoupling practices and compliance barriers
Taheriruh, Matin; Moshtari, Mohammad - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015064814
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Enforcing economic sanctions by tarnishing corporate reputations
Preble, Keith A.; Early, Brian R. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015055196
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Nachhaltigkeitsbezogene Rechts- und Compliance-Risiken in der Lieferkette und Bedeutung von Compliance-Klauseln
Bourgeois, Janique - 2025
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...
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The presence of laws and mandates is associated with increased social norm enforcement
Mulder, Laetitia; Kurz, Tim; Prosser, Annayah M. B.; … - 2024
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Subsidiarity : mechanisms for monitoring compliance
Baraník, Kamil - 2025
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...
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The effect of tone, signature, and visual elements in compliance management systems disclosures on financial analysts’ decisions
Quick, Reiner; Sayar, Sanjar - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065861
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Working party on public international law (COJUR) : report on the EU guidelines on promoting compliance with international humanitarian law : January 2024 - December 2024
2025
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...
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Working party on public international law (COJUR) : report on the EU guidelines on promoting compliance with international humanitarian law : January 2024 - December 2024
2025
Book / Working Paper
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Game theory, compliance, and corporate criminal liability : insights from a three-player inspection game
Christmann, Robin; Klein, Dennis - 2024
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...
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Implementative Steuerung als politische Lenkung der Unternehmerfreiheit : eine verfassungsrechtliche Analyse am Beispiel aktueller ESG-Regulierungen
Di Fabio, Udo - 2025
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...
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The democracy premium in expressive law : an experiment
Hermstrüwer, Yoan; Khesali, Mahdi - 2025
Why do people obey the law when it is not formally enforced? In this study, we explore the expressive power of democracy as a behavioral channel of compliance with the law. Using a modified version of the stealing game, we examine the effect of two distinct democratic interventions on stealing...
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Earmarking taxation and compliance : some evidence from car ownership in Italy
Barile, Lory; Grossi, Giulio; Lattarulo, Patrizia; … - 2024
This study focuses on tax evasion within the framework of earmarking taxation, specifically focusing on the evasion of car ownership taxes. We utilize a unique and extensive micro-database that combines information on regular payments of the tax due, late payments following friendly warnings,...
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Cooperation and norm enforcement differ strongly across adult generations
Praxmarer, Matthias; Rockenbach, Bettina; Sutter, Matthias - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015076035
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Complex proliferation financing and sanctions evasion schemes : FATF report
2025
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Enforcing compliance with labor regulations and firm outcomes : evidence from Brazil
Prado, Thaline do; Santos, Marcelo R.; Doornik, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015558998
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Enforcing compliance with labor regulations and firm outcomes: evidence from Brazil
Prado, Thaline do; Santos, Marcelo R.; Doornik, … - 2025
Book / Working Paper
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The impact of law on moral and social norms : evidence from facemask fines in the UK
Larcom, Shaun; Peng, Congmin; She, Po-Wen - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015079748
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Promoting fisheries compliance
2025
EFCA promotes the highest common standards for the control, inspection and surveillance under the Common Fisheries Policy (CFP). The purpose of the European Fisheries Control Agency is to ensure a high, uniform and effective level of control, inspection and compliance with the rules of the...
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Promoting fisheries compliance
2025
Book / Working Paper
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Board diversity and compliance practices
Arenas-Torres, Felipe; Cabrera-Vargas, Paz; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014534724
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The effect of professional social norms on corporate environmental compliance
Earnhart, Dietrich; Friesen, Lana - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015132966
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Compliance costs of government rules and regulations
Morikawa, Masayuki - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015531705
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The impact of tax compliance on platform enterprises’ competitive advantage and the role of contract enforcement efficiency
Chen, Shi - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015211051
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Governments' assessments of corporate anti-corruption compliance
2025
Governments expect companies to go beyond the adoption of anti-corruption compliance programmes by assessing their actual effectiveness in mitigating corruption risks and promoting a culture of integrity. This paper takes stock of existing guidance from public authorities on anti-corruption...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629237
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Companies' assessments of anti-corruption compliance
2025
In the last decade, companies around the globe have significantly invested in the development of anti-corruption compliance programmes. Assessing the effectiveness of these programmes has proven challenging and requires that companies go beyond a box-checking approach, set clear objectives,...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630603
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Exploring the nexus between Islamic financial institutions Shariah compliance disclosure and corporate governance : new insights from a cross-country analysis
Abdulrahman, Zunaiba; Ebrahimi, Tahera; Al-Najjar, Basil - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337819
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Information about changes in platform economy taxation diminishes optimism regarding future use
Mol, Jantsje M.; Molho, Catherine - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015187561
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Discretionary enforcement and strategic compliance
Baris, Omer F.; Gupta, Shreekant; Araral, Eduardo - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015575543
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