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Year of publication
Subject
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Compliance-Management 1,632 Compliance management 1,620 Deutschland 540 Germany 499 Normbefolgung 422 Legal compliance 421 Compliance-System 397 Corporate Governance 278 Risikomanagement 250 Corporate governance 244 Risk management 228 Unternehmen 159 Unternehmensethik 113 Business ethics 110 Korruption 98 USA 98 Wirtschaftskriminalität 92 United States 90 Corporate Social Responsibility 86 Corporate social responsibility 85 Regulierung 84 Economic crime 83 Bank 80 Welt 80 World 80 Internes Kontrollsystem 79 Corruption 75 Regulation 75 Theorie 74 Theory 74 Compliance 73 Steuermoral 72 Tax compliance 72 Anti-corruption 70 Anti-Korruption 69 Prävention 68 Unternehmenskultur 66 Internal control 61 Corporate culture 56 Data security 53
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Online availability
All
Undetermined 300 Free 296
Type of publication
All
Book / Working Paper 898 Article 845 Journal 18
Type of publication (narrower categories)
All
Article in journal 453 Aufsatz in Zeitschrift 453 Aufsatz im Buch 392 Book section 392 Hochschulschrift 169 Graue Literatur 122 Non-commercial literature 122 Collection of articles of several authors 107 Sammelwerk 107 Thesis 88 Working Paper 88 Arbeitspapier 81 Aufsatzsammlung 61 Handbook 31 Handbuch 31 Case study 26 Fallstudie 26 Konferenzschrift 25 Ratgeber 24 Guidebook 21 Conference proceedings 14 Conference paper 13 Konferenzbeitrag 13 Lehrbuch 9 Gesetz 6 Law 6 Amtsdruckschrift 5 Collection of articles written by one author 5 Government document 5 Sammlung 5 Textbook 5 Interview 4 Mehrbändiges Werk 4 Multi-volume publication 4 Bibliografie enthalten 3 Bibliography included 3 Wörterbuch 3 Article 2 Forschungsbericht 2 Kommentar 2
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Language
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German 927 English 834 Italian 4 Russian 3 French 2 Undetermined 1
Author
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Behringer, Stefan 15 Grüninger, Stephan 11 Sokol, D. Daniel 9 Wieland, Josef 9 Klotz, Michael 7 Rath, Michael 7 Wecker, Gregor 7 Butscher, Christine 6 Fissenewert, Peter 6 Haugh, Todd 6 Jantz, Maximilian 6 Morse, Adair 6 Roth, Monika 6 Schewe, Gerhard 6 Schneider, Thomas 6 Wang, Wei 6 Bussmann, Kai-Detlef 5 Fiene, Richard 5 Hastenrath, Katharina 5 Hauschka, Christoph E. 5 Herzog, Henning 5 Lohse, Tim 5 Makowicz, Bartosz 5 Pütz, Lasse 5 Rudkowski, Lena 5 Schwizer, Paola 5 Wendt, Mathias 5 Becker, Jörg 4 Bürkle, Jürgen 4 Conzelmann, Yvonne 4 Delfmann, Patrick 4 Dürager, Sonja 4 Eggert, Mathias 4 Feld, Lars P. 4 Gabbi, Giampaolo 4 Jackmuth, Hans-Willi 4 Kleinfeld, Annette 4 Moosmayer, Klaus 4 Musile Tanzi, Paola 4 Necker, Sarah 4
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Institution
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Springer Fachmedien Wiesbaden 33 Verlag Dr. Kovač 16 Bundesanzeiger Verlag 15 OECD 15 Erich-Schmidt-Verlag <Berlin> 14 Verlag C.H. Beck 12 Nomos Verlagsgesellschaft 8 Haufe-Lexware GmbH & Co. KG 6 Springer-Verlag GmbH 6 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 5 Peter Lang GmbH 5 Books on Demand GmbH <Norderstedt> 4 C.F. Müller Verlag 4 F.A.Z.-Institut für Management-, Markt- und Medieninformationen 4 LexisNexis Verlag 4 Tectum Verlag 4 Walter de Gruyter GmbH & Co. KG 4 IDW-Verlag 3 KPMG AG Wirtschaftsprüfungsgesellschaft 3 National Bureau of Economic Research 3 W. Kohlhammer GmbH 3 Albert-Ludwigs-Universität Freiburg 2 Bank-Verlag GmbH 2 Deutscher Genossenschafts-Verlag eG 2 Dr.-Werner-Jackstädt-Zentrum für Unternehmertum und Mittelstand <Flensburg> 2 Ebner Stolz Mönning Bachem 2 Eric Cuvillier <Firma> 2 Frankfurt School Verlag GmbH 2 Institut der Wirtschaftsprüfer in Deutschland 2 Julius-Maximilians-Universität Würzburg 2 Kommunal- und Schul-Verlag 2 Mindestlohnkommission 2 NWB Verlag 2 Open Compliance and Ethics Group 2 Shaker Verlag 2 Steria Mummert Consulting AG 2 Streck, Mack, Schwedhelm, Rechtsanwälte <Köln; Berlin> 2 Technische Universität Chemnitz 2 Tredition GmbH <Hamburg> 2 Universität Heidelberg 2
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Published in...
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ZRFC : risk, fraud & compliance ; Prävention und Aufdeckung in der Compliance-Organisation 48 SpringerLink / Bücher 44 Handbuch Compliance-Management : konzeptionelle Grundlagen, praktische Erfolgsfaktoren, globale Herausforderungen 29 Springer eBook Collection 16 HR-Compliance : Praxisleitfaden Compliance im Personalwesen 14 Research 14 Schriftenreihe Compliance 13 Compliance Officer : das Augsburger Qualifizierungsmodell 12 Compliance in der Unternehmerpraxis 12 Comply : Know how für Compliance Verantwortliche 12 Compliance im Finanzdienstleistungsbereich 11 Compliance in der Unternehmerpraxis : Grundlagen, Organisation und Umsetzung 11 HMD : Praxis der Wirtschaftsinformatik 11 Close up on Compliance : Recht, Moral und Risiken ; Nahaufnahmen zu Compliance Management und Governance-Fragen 9 Compliance-Kommunikation : professionell - international - zielgruppengerecht 9 Interdisziplinäre Aspekte von Compliance 9 Journal of securities operations & custody 9 Risikominimierung durch Corporate Compliance 9 Compliance in Banken : Anwendungsgebiete des risikobasierten Ansatzes 8 IT-Governance 8 Compliance : ein Thema für Betriebs- und Aufsichtsräte 7 Unternehmen und Wirtschaft 7 Wiley finance series 7 Zeitschrift für das gesamte Genossenschaftswesen : ZfgG 7 essentials 7 Bank-Praktiker : rechtssicher, revisionsfest, risikogerecht 6 Compliance für KMU : Praxisleitfaden für den Mittelstand 6 Corporate governance : the international journal for effective board performance 6 Europäische Hochschulschriften / 2 6 Governance, risk, and compliance handbook : technology, finance, environmental, and international guidance and best practices 6 Journal of business ethics : JOBE 6 Journal of business research : JBR 6 KICG-Forschungspapiere 6 Corporate Compliance und Arbeitsrecht : Mannheimer Arbeitsrechtstag 2009 5 Corporate Governance von Kreditinstituten : Anforderungen - Instrumente - Compliance 5 Corporate Governance, Risk Management und Compliance : innovative Konzepte und Strategien 5 International journal of disclosure and governance 5 Management information systems : mis quarterly 5 SIMAT-Arbeitspapiere 5 The journal of investment compliance 5
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Source
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ECONIS (ZBW) 1,745 EconStor 11 RePEc 2 USB Cologne (EcoSocSci) 2 OLC EcoSci 1
Showing 1 - 50 of 1,761
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Tools of Effective Compliance : Proven Measures for Compliance Officers
Schneider, Thomas - 2023
Background and foundation of compliance -- Decisions, goals, and planning -- Compliance officer appearance -- Supervisors, groups, and entry-level employees -- Partners, allies, competitors -- Audits and training -- Conflicts, compliance violation, and detection -- Development and perspectives.
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Corrupted votes and rule compliance
Apffelstaedt, Arno; Freundt, Jan - 2022 - This Version: 4th February 2020
Allegations of voter fraud accompany many real-world elections. How does electoral malpractice affect the acceptance of elected institutions? Using an online experiment in which people distribute income according to majority-elected rules, we show that those who experience vote buying or voter...
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Compliance in außeruniversitären Forschungseinrichtungen
Feld, Lars P.; Necker, Sarah; Pfeil, Katahrina - 2022
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The management of moral hazard through the implementation of a Moral Compliance Model (MCM)
San-Jose, Leire; Gonzalo, Jose Felix; Ruíz-Roqueñi, Maite - In: European research on management and business economics 28 (2022) 1, pp. 1-11
Moral hazard in an organization occurs when people make decisions and take a high risk for their own benefit, given that they would not have to bear all the negative ensuing consequences should they occur. This risk transferred to third parties is generally due to the catalysts that foster this...
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Compliance risk management : developing compliance improvement plans
Brondolo, John; Chooi, Annette; Schloss, Trevor; … - 2022
All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers' compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on...
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Trust predicts compliance with COVID-19 containment policies : evidence from ten countries using Big Data
Sarracino, Francesco; Greyling, Talita; O'Connor, Kelsey J. - 2022
Previous evidence indicates trust is an important correlate of compliance with COVID-19 containment policies. However, this conclusion hinges on two crucial assumptions: first, that compliance does not change over time, and second, that mobility or self-reported measures are good proxies for...
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Corporate governance and Islamic law compliance risk
Mukhibad, Hasan; Nurkhin, Ahmad; Jati, Kuat Waluyo; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-17
This study examines the influence of the Shariah Supervisory Board (SSB), Board of Directors (BOD), Risk Officers (RO), Audit Committee, and market competition (Lerner) on the Islamic Law Compliance Risk (ILCR). We use a sample of full-fledged Islamic banks in Indonesia with an observation...
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Business Strategy and Antitrust Compliance
Ennis, Sean F. - 2022
Business strategy focuses on finding ways for a firm to approach the “monopoly profit,” while competition law is about trying to stop firms from doing this. Building on this tension, classic strategic management theory may at times lead companies to select strategies that raise antitrust...
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Clickbait Compliance and Transnational Corruption
Heaston, William R. - 2022
In the corporate compliance and anti-corruption domains, international standard-setting is in vogue. Recent years have witnessed a flurry of new compliance standards authored by the International Organization for Standardization (ISO), the world’s leading private standard-setter. ISO claims to...
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Outsourcing Immigration Compliance
Brown, Eleanor Marie - 2022
Immigration is a hot button issue about which Americans have sent a clear message. They prefer not to admit more aliens until the government is able to credibly screen for entrants who will abide by the terms of admission and sanction those who do not. While immigration debates now focus almost...
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Chinese SOEs & Corporate Compliance
Wang, Zhipei - 2022
Since the 18th National Congress of the Communist Party of China, the corporate behavior of Chinese SOEs has received continuous attention. In today’s era, corporate compliance is the general trend internationally. Under the current international mainstream anti-corruption compliance laws, a...
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Trade-control compliance in SMEs : do decision-makers and supply chain position make a difference?
Hauser, Christian - In: Journal of business ethics 179 (2022) 2, pp. 473-493
In recent years, trade-control laws and regulations such as embargoes and sanctions have gained importance. However, there is limited empirical research on the ways in which small- and medium-sized enterprises (SMEs) respond to such coercive economic measures. Building on the literature on...
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Responses to corporate governance code : evidence from a longitudinal study
Aluchna, Maria; Kuszewski, Tomasz - In: Review of managerial science : RMS 16 (2022) 6, pp. 1945-1978
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Achieving Privacy : Costs of Compliance and Enforcement of Data Protection Regulation
Chander, Anupam - 2021
Is privacy a luxury for the rich world? Remarkably, there is a dearth of literature evaluating whether data privacy is too costly for companies to implement, or too expensive for governments to enforce. This paper is the first to offer a review of surveys of costs of compliance, and to summarize...
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About the calculation of the compliance value and its practical relevance
Westhausen, Hans-Ulrich - In: Mokslo darbai / Ekonomika / Vilniaus Universitetas 100 (2021) 2, pp. 171-189
Corporate investment in compliance in general and compliance management systems (CMS) in particular, follow the cardinal management obligation to always obey the law (so-called "management duty to legality"). But does the compliance function as any other corporate investment really add value...
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Does compliance strategy increase compliance? : evidence from Malaysia
Norul Syuhada Abu Hassan; Mohd Rizal Palil; Rosiati Ramli; … - In: Asian journal of accounting & governance 15 (2021), pp. 1-14
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Accounting compliance : an institutional approach to ensure the quality of accounting information of the enterprise
Syrtseva, Svitlana; Cheban, Yuliia - In: Baltic Journal of Economic Studies 7 (2021) 2, pp. 210-218
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Does governance affect compliance with IFRS 7?
Yamani, Amal; Hussainey, Khaled; Albitar, Khaldoon - In: Journal of risk and financial management : JRFM 14 (2021) 6, pp. 1-23
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...
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The effects of cooperative compliance on firms' tax risk, tax risk management and compliance costs
Eberhartinger, Eva; Zieser, Maximilian - 2021
In cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we...
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Corporate governance in South Asia: trends and challenges
Kirchmaier, Tom; Gerner-Beuerle, Carsten - Asian Development Bank - 2021
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Perceptions of trust, power and tax compliance motivations among large businesses and their tax auditors
Zieser, Maximilian - 2021
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Securing compliance : some lessons for EU strategy on occupational health and safety
Walters, David; Johnstone, Richard; Bluff, Elizabeth; … - 2021
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...
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Enhancing zakat compliance through good governance : a conceptual framework
Sawmar, Abdulsalam Ahmed; Mustafa, Omar Mohammed - In: ISRA international journal of islamic finance 13 (2021) 1, pp. 136-154
Purpose This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organisational legitimacy theory. Design/methodology/approach This paper adopts content analysis and a review of...
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Whistleblower rewards, false reports, and corporate fraud
Buccirossi, Paolo; Immordino, Giovanni; Spagnolo, Giancarlo - In: European journal of law and economics 51 (2021) 3, pp. 411-431
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Case study on a potential application of failure mode and effects analysis in assessing compliance risks
Bognár, Ferenc; Benedek, Petra - In: Risks : open access journal 9 (2021) 9, pp. 1-16
Assessing and reducing compliance risks can now be considered one of the core criteria for business success. While failure mode and effect analysis (FMEA) is widely used in engineering, its application in the financial sector is quite novel, primarily related to compliance risk assessment. This...
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Why do bank boards have risk committees?
Stulz, René M.; Tompkins, James; Williamson, Rohan; … - 2021
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Developing a maturity model for the compliance function of investment firms : a preliminary case study from norway
Holter Antonsen, Helena; Madsen, Dag Øivind - In: Administrative Sciences : open access journal 11 (2021) 4, pp. 1-34
This paper develops a model for the assessment of the maturity of the compliance function of investment firms. The model indicates a path of evolution wherein the compliance function matures from being reactive and inconsistent to becoming a proactive and integrated part of a firm's business...
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The effects of cooperative compliance on firms' tax risk, tax risk management and compliance costs
Eberhartinger, Eva; Zieser, Maximilian - In: Schmalenbach journal of business research : SBUR 73 (2021) 1, pp. 125-178
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Trust predicts compliance to Covid-19 containment policies : evidence from ten countries using big data
Sarracino, Francesco; Greyling, Talita; O'Connor, Kelsey J. - 2021
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Criminalized Compliance
Haugh, Todd - 2021
Corporate compliance programs have become increasingly criminalized. In the truest of ironies, companies have adopted compliance protocols that are motivated by and mimic application of the law they seek to avoid most. This approach to compliance — using the precepts of criminal enforcement...
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Taxpayer's Compliance : Towards Voluntary Compliance
Submitter, GATR Journals; Sari, Dian Purnama; … - 2021
Objective - This study aims to criticize the meaning of taxpayer's compliance.Methodology – The paradigm used in this study is a qualitative design through dramaturgy theory.Findings and Novelty – The result of the study indicates that the present taxpaying compliance is still equivocal with...
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Regulating Regtech : The Benefits of a Globalized Approach
Konina, Anastasia - 2021
Regulatory technology, or RegTech, helps financial institutions around the world comply with a myriad of data-driven financial regulations. RegTech’s algorithms make thousands of decisions every day: they identify and block suspicious clients and transactions, monitor third party exposures,...
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Antitrust Compliance : Collusion
Paha, Johannes; Thépot, Florence - 2021
Focusing on collusive behavior, this chapter outlines the complexity associated with both the ex ante design of antitrust compliance programs and the ex post assessment of their impact. Following an interdisciplinary review of relevant literature, the chapter provides a structured cost–benefit...
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Climate Change Compliance
Kuo, Susan S.; Means, Benjamin - 2021
Unless corporations prioritize climate change mitigation, efforts to control global warming will fail. Yet, the strategies that have been proposed for enlisting corporations are insufficient to the task. In our era of political polarization, a comprehensive “Green New Deal” to transition the...
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Corporate Governance – Why Many Failures Despite Several Compliance Checks
Ramasubramanian, Dr - 2021
Corporate Governance has become a key aspect in companies’ management. Regulatory authorities have been continuously taking several series of actions to ensure adequate corporate governance, especially in public limited and listed companies. I observe that despite several compliance...
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Compliance Forces, Domestic Policy Process, and International Regulatory Standards : Compliance with Basel III
Coban, M Kerem - 2021
This article contributes to our understanding of how and why developing countries would comply with international banking regulatory standards, Basel standards. The article demonstrates the interplay between opportunity structures constituted by transnationalization of public policymaking and...
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IFRS 16 : The Road to Compliance
Kumar, Jm; Patel, Devang; Pandit, Ketkee - 2021
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States as Laboratories for Charitable Compliance : An Empirical Study
Amarante, Eric Franklin - 2021
Each year, the IRS awards 501(c)(3) status to thousands of unworthy organizations. As a result, these undeserving organizations do not have to pay federal taxes and donations to these entities are tax-deductible. This is because the IRS, facing increasingly severe budget cuts, adopted a woefully...
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Conservative Corporate Compliance : Reflections on a Study of Compliance Responses by South African Banks
de Koker, Louis; Symington, John - 2021
While corporate non-compliance receives much attention, conservative and over-compliant responses are often ignored. These responses go beyond what is required by a particular regulatory requirement. In many cases, regulators may support such responses because they advance regulatory objectives....
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Risk Management Beyond Regulatory Compliance
Kumar, Sonjai - 2021
In the last two decades, the application of Enterprise Risk Management (ERM) has increased in its pace and more penetration particularly after the 2007-08 financial crisis. Such application was largely driven due to regulatory push. However, ERM is more to offer than just regulatory compliance
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Applying Agile Methodology to Regulatory Compliance Projects in the Financial Industry : A Case Study Research
Beerbaum, Dirk - 2021
We investigate the application of agile methodology to regulatory compliance projects. Regulatory compliance projects normally apply waterfall approach given the regulatory explicit specified requirements. We identify the major advantages and disadvantages. The findings have implications for...
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Compliance and Risk Management Committee
Gutterman, Alan - 2021
Compliance with laws and regulations applicable to the company’s business activities and identifying and managing the risks associated with those activities are two of the fundamental duties and obligations of the board of directors. The emergence of sustainability as a new factor for...
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Disaster Awareness and Level of Compliance to Disaster Programs in a Highly Urbanized City
Asio, John Mark R. - 2021
Disaster is an event that shapes our future. During a disaster, it affects lives, infrastructures, livestock and produce, and we can only adapt to it. The aim of this study is to analyze disaster awareness and level of compliance to disaster programs of selected individuals in a highly urbanized...
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Sustainable Leadership
Gutterman, Alan - 2021
Good governance and effective management is the responsibility of organizational leaders. While all leaders should have a vision and desire to inspire their followers to take collective action to make it happen, sustainability leaders can be distinguished as people who inspire and support action...
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Achieving Privacy : Costs of Compliance and Enforcement of Data Protection Regulation
Chander, Anupam; Abraham, Meaza; Chandy, Sandeep; Fang, Yuan - 2021
Is privacy a luxury for the rich world? Remarkably, there is a dearth of literature evaluating whether data privacy is too costly for companies to implement, or too expensive for governments to enforce. This paper is the first to offer a review of surveys of costs of compliance, and to summarize...
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Securing Compliance : Some Lessons for EU Strategy on Occupational Health and Safety
Walters, David; Johnstone, Richard; Limborg, Hans Jørgen; … - 2021
This paper discusses fi 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 challenges...
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Weather and Lockdown Compliance
Ganslmeier, Michael; Van Parys, Jonathan; Vlandas, Tim - 2021
The effectiveness of containment measures depends on both epidemiological and sociological mechanisms, most notably compliance with national lockdown rules. Yet, there is growing discontent with social distancing rules in many countries, which is expected to intensify further during summer....
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Director Expertise and Compliance to Corporate Social Responsibility Regulations
HomRoy, Swarnodeep; Li, Wentao; Selmane, Nassima - 2021
We study compliance of Indian firms to the 2013 Corporate Social Responsibility (CSR) regulation that mandates qualifying firms to spend 2 percent of the pre-tax profits on CSR. We demonstrate that the formation of CSR committees and the appointment of directors with relevant experience...
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Compliance management in research institutes: Boon or bane?
Pfeil, Katharina; Necker, Sarah; Feld, Lars P. - 2023
We examine the use and usefulness of systematic compliance management in research institutes using a survey of leaders of German research institutes and expert interviews. While only a quarter of the surveyed leaders report that they have an explicit compliance management system, they report to...
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Compliance management in research institutes - boon or bane?
Pfeil, Katharina; Necker, Sarah; Feld, Lars P. - 2023
We examine the use and usefulness of systematic compliance management in research institutes using a survey of leaders of German research institutes and expert interviews. While only a quarter of the surveyed leaders report that they have an explicit compliance management system, they report to...
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