This paper discusses findings from a review of recent literature on support for securing compliance and better practice in occupational safety and health (OSH) in the changing world of work in advanced market economies. It explores innovative responses of regulators and private actors to the...

Although there has been considerable research on the impact of corporate governance on corporate voluntary disclosure, empirical evidence on how governance affects compliance with mandatory disclosure requirements is limited. We contribute to governance and disclosure literature by examining the...

The adoption of International financial reporting standards (IFRS) has been presented in several empirical literature as a factor that could improve the quality of financial reports. However, Ghana has not attained the desired levels of financial reporting quality after the adoption of IFRS....

We test in a survey the impact of economic preferences on compliance and perception during the Corona pandemic. Results show that economic preferences crucially impact citizens' compliance to policies fighting the crisis. Risk tolerance negatively a↵ects citizens' avoidance of crowds, whereas...

Tax compliance nudges are used increasingly by governments because of their perceived cost-effectiveness in raising tax revenue. We collect about a thousand treatment effect estimates from 45 randomized controlled trials, and synthesize this rapidly growing literature using meta-analytical...

Drawing upon agency theory, we address the limitations of best practice code in the context of emerging governance, emphasizing the role of concentrated ownership. While the code provisions were formulated in developed countries, the transfer of one-size-fits-all guidelines may not address the...

This study shines new light on an ongoing debate about the extent to which discouraging enforcement activities are necessary to make regulated actors comply with government regulations. Specifically, it evaluates a long-standing but essentially unenforced regulation that mandated employers in...

Taxpayer nudges - behavioral interventions that aim to increase tax compliance without changing the underlying economic incentives of taxpayers - are used increasingly by governments because of their potential cost-effectiveness in raising tax revenue. We collect about a thousand treatment...

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...

Die Einhaltung regulatorischer Anforderungen in Geschäftsprozessen (sog. Business Process Compliance) ist in vielen Branchen durch zunehmende Regulation zur kostenintensiven Aufgabe geworden. Damit Unternehmen trotzdem profitabel arbeiten können, bedarf es Ansätze zur wirtschaftlichen...

Introduction -- A new approach to compliance and the lessons from Wells Fargo -- Compliance and 'whistleblowing' and corporate psychology -- Compliance and Regulators -- Finding the right people and the key functions of the compliance organisation -- The operational tools of compliance --...

Regulators often rely on self-reported data to determine compliance. Tolerance for missingness in self-monitoring data may create incentives for local agents to strategically decide when (not) to monitor regulated activities. This paper builds a framework to detect whether local governments skip...

We develop a theory of bank board risk committees. With this theory, such committees are valuable even though there is no expectation that bank risk is lower if the bank has a well-functioning risk committee. As predicted by our theory (1) many large and complex banks voluntarily chose to have a...

Introduction -- Origins and meaning of IUU fishing -- Rationale for an IUU fishing interpretive lens -- Compliance and state responsibility -- IUU fishing as compliance mechanism -- IUU fishing and state accountability -- IUU fishing as flag state accountability paradigm -- Conclusion.