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Year of publication
Subject
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Wirtschaftskriminalität 2,285 Economic crime 2,042 USA 572 United States 529 Betrug 381 Fraud 377 Korruption 358 Corruption 343 Deutschland 299 Germany 257 Corporate Governance 219 Corporate governance 216 Welt 206 World 206 Theorie 155 Bilanzdelikt 154 Theory 154 Accounting fraud 153 Unternehmensethik 141 Business ethics 140 Wirtschaftsprüfung 137 Financial audit 134 EU countries 128 EU-Staaten 128 Russland 108 Geldwäsche 106 Russia 105 Money laundering 103 Wirtschaftsethik 100 Kriminalität 94 Schattenwirtschaft 93 Criminal policy 92 Kriminalpolitik 92 Unternehmen 92 Economic ethics 91 Führungskräfte 91 Managers 91 Crime 84 Underground economy 82 Wirtschaftsstrafrecht 78
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Online availability
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Undetermined 210 Free 168
Type of publication
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Book / Working Paper 1,167 Article 1,101 Journal 41
Type of publication (narrower categories)
All
Article in journal 849 Aufsatz in Zeitschrift 849 Graue Literatur 359 Non-commercial literature 359 Aufsatz im Buch 269 Book section 269 Collection of articles of several authors 155 Sammelwerk 155 Amtsdruckschrift 145 Government document 145 Working Paper 144 Arbeitspapier 139 Hochschulschrift 87 Thesis 68 Konferenzschrift 64 Aufsatzsammlung 49 Conference proceedings 39 Case study 34 Fallstudie 34 Reprint 33 Bibliografie enthalten 27 Bibliography included 27 Handbook 19 Handbuch 19 Mehrbändiges Werk 17 Multi-volume publication 17 Annual report 14 Jahresbericht 14 Dissertation u.a. Prüfungsschriften 13 Statistik 8 Company information 7 Firmeninformation 7 Kommentar 7 Bibliografie 6 Collection of articles written by one author 6 Commentary 6 Interview 6 Sammlung 6 Statistics 6 Guidebook 5
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Language
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English 1,366 German 611 Russian 90 French 72 Undetermined 58 Italian 39 Polish 21 Swedish 18 Spanish 16 Croatian 9 Ukrainian 6 Norwegian 5 Hungarian 4 Dutch 4 Portuguese 4 Bulgarian 2 Macedonian 2 Serbian 2 Azerbaijani 1 Czech 1 Danish 1 Finnish 1 Latvian 1 Romanian 1 Slovak 1 Albanian 1 Turkish 1
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Author
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Gottschalk, Petter 18 Spagnolo, Giancarlo 10 Liebl, Karlhans 9 Bussmann, Kai-Detlef 7 Schneider, Friedrich 7 Braithwaite, John 6 Burkatzki, Eckhard 6 Hetzer, Wolfgang 6 Karpoff, Jonathan M. 6 Löhr, Albert 6 Pies, Ingo 6 Croall, Hazel 5 Geis, Gilbert 5 Masciandaro, Donato 5 Mayer, Martin 5 Poerting, Peter 5 Schuchter, Alexander 5 See, Hans 5 Smith, Robert 5 Tillman, Robert H. 5 Wells, Joseph T. 5 Agrawal, Anup 4 Buccirossi, Paolo 4 Byington, J. Ralph 4 Centorrino, Mario 4 Clinard, Marshall Barron 4 Comer, Michael J. 4 Dyck, Alexander 4 Elsas, Philip I. 4 Healy, Paul M. 4 Hofmann, Stefan 4 Hou, Wenxuan 4 Jackmuth, Hans-Willi 4 Johannesen, Niels 4 Markham, Jerry W. 4 McElwee, Gerard 4 McGee, Jo Ann 4 Mookherjee, Dilip 4 Naylor, Robin T. 4 Rapoport, Nancy B. 4
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Institution
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Europäische Kommission 43 Europäische Kommission / Europäisches Amt für Betrugsbekämpfung 12 OECD 10 Springer Fachmedien Wiesbaden GmbH 7 USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations 7 Deutschland / Bundeskriminalamt 6 Deutschland <Bundesrepublik> / Bundeskriminalamt 5 Europäischer Rechnungshof 4 International Maritime Bureau 4 USA / Government Accountability Office 4 Banca d'Italia 3 Deutsche Presse-Agentur 3 Deutscher Industrie- und Handelstag 3 Nomos Verlagsgesellschaft 3 Schweden / Brottsförebyggande rådet 3 Schweizerisches Nationalkomitee für Geistige Gesundheit / Schweizerische Arbeitsgruppe für Kriminologie 3 USA / Congress / Senate / Committee on Governmental Affairs 3 Asian Development Bank 2 Bundesanzeiger Verlag GmbH 2 C.F. Müller Verlag 2 Centr Finansovo-Bankovskich Issledovanij <Moskau> 2 Commercial Crime Bureau 2 Deutsches Netzwerk Wirtschaftsethik - EBEN Deutschland e.V. 2 Duncker & Humblot 2 Europäisches Parlament / Policy Department for Economic, Scientific and Quality of Life Policies 2 Financial Intelligence Unit of Sri Lanka 2 GIABA 2 Görres-Gesellschaft zur Pflege der Wissenschaft 2 Indian Economic Association 2 Italien / Commissione Parlamentare d'Inchiesta sul Fenomeno della Mafia e sulle Altre Associazioni Criminali Similari 2 Kanada / Criminal Intelligence Service 2 Peter Lang GmbH 2 Rostovskij Gosudarstvennyj Universitet 2 Russland / Ministerstvo Vnutrennich Del / Naučno-Issledovatel'skij Institut 2 USA / Commission on Organized Crime 2 USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises 2 USA / Subcommittee on Employer Employee Relations 2 Verlag Dr. Kovač 2 Weltbank 2 AEI-Brookings Joint Center for Regulatory Studies <Washington, DC> 1
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Published in...
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Journal of business ethics : JOBE 40 Kom / Kommission der Europäischen Gemeinschaften 33 International handbook on the economics of corruption ; Vol. 2 18 International handbook on the economics of corruption ; [Vol. 1] 17 The journal of law & economics 15 Corporate crime: issues of definition, construction and research 13 Handbook on the shadow economy 13 ICC publication 12 Working paper / National Bureau of Economic Research, Inc. 12 Issues in accounting education 10 Auditing : a journal of practice & theory 9 Controlling corporate crime 9 Corporate crime: cases and explanations 9 Discussion paper / Centre for Economic Policy Research 9 ZRFC : risk, fraud & compliance ; Prävention und Aufdeckung in der Compliance-Organisation 9 ZRFG : risk, fraud & governance ; Prävention, Transparenz, Organisation 9 Betriebswirtschaftliche Forschung und Praxis : BFuP 8 Business horizons 8 Economic affairs : journal of the Institute of Economic Affairs 8 Wirtschaftskriminalität und Ethik 8 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 7 The journal of corporate accounting & finance 7 Zeitschrift Interne Revision : ZIR ; Fachzeitschrift für Wissenschaft und Praxis 7 CESifo working papers 6 European journal of law and economics 6 Europäische Hochschulschriften / 5 6 Journal of accounting & economics 6 Research on professional responsibility and ethics in accounting 6 Statens offentliga utredningar : SOU 6 The journal of corporate finance : contracting, governance and organization 6 The journal of economic perspectives : EP ; a journal of the American Economic Association 6 Voprosy ėkonomiki : ordena trudovogo krasnogo znameni ežemesjačnyj žurnal ; Vserossijskoe ėkonomičeskoe izdanie 6 Academy of Management journal : AMJ 5 Business ethics quarterly : the journal of the Society for Business Ethics 5 International journal of business governance & ethics : IJBGE 5 Revue d'études comparatives est-ouest : RECEO 5 Statens offentliga utredningar 5 The journal of legal studies 5 Wiley Corporate F&A 5 African journal of accounting, auditing and finance : AJAAF 4
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Source
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ECONIS (ZBW) 2,165 USB Cologne (EcoSocSci) 128 RePEc 10 EconStor 5 BASE 1
Showing 1 - 50 of 2,309
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Money laundering as a form of economic criminality – The case of the Republic of Kosovo
Ceku, Orhan Maxhun; Kutllovci, Sheqir; Emini, Ardian; … - 2019
Economic criminality is a criminal activity that violates the economic and property values of the state, harms the public budget, and causes losses to economic entities, harms society in general. Combating and preventing this criminal activity that takes on transnational crime dimensions...
Persistent link: https://ebtypo.dmz1.zbw/10012011723
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Determinats of fraud prevention and financial performance as an intervening variable
Hendri, Hendri; Yuliantoro, Yuliantoro; Ama, … - In: International journal of economics and financial issues … 10 (2020) 1, pp. 19-26
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Board characteristics and the likelihood of financial statement fraud
Subair, Muhammed Lawal; Salman, Ramat Titlayo; … - In: Copernican Journal of Finance & Accounting : CJF&A 9 (2020) 1, pp. 57-76
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Impact of fraud risk assessment on good corporate governance : case of public listed companies in Oman
Rehman, Ali; Fathyah Hashim - In: Business Systems Research Journal : tje journal of … 11 (2020) 1, pp. 16-30
Background: Fraud risk assessment as a control mechanism is becoming necessary due to continuous and never-ending fraudulent activities. Frauds arise regardless of the existence of codes for corporate governance and available control activities such as those of internal and external audit units....
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Sicherheit im Handel vor dem Hintergrund der Corona-Krise
Röhl, André; Wieczorek, Paul - 2020
Ziel dieses Working Papers ist es, die Auswirkungen der aktuellen Krisenlage auf die Risiken von Handelsunternehmen, Opfer von Kriminalität zu werden, zu bewerten. Ausgehend von der Entwicklung der Ladendiebstähle der letzten Jahre und der von Unternehmen ergriffenen Maßnahmen wird...
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Wirtschaftskriminalität im Schatten der Pandemie : Unternehmen und die Gefahr einer dritten Krise
Röhl, André; Zerbin, Daniel - 2020
Ziel dieses Working Papers ist es, die Entwicklung der Wirtschaftskriminalität im Zuge der Corona-Pandemie zu analysieren. Auf Grundlage eines Medienlagebildes werden mit Hilfe kriminalwissenschaftlicher Theorien Auswirkungen der aktuellen Krisenlage für das Deliktfeld der...
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Fraud prevention and detection practices in the perspective of Jember Regency internal auditor
Nusantara, Ari Fahimatussyam Putra; Irianto, Gugus; … - In: International Journal of Research in Business and … 9 (2020) 4, pp. 377-384
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Crypto-assets : key developments, regulatory concerns and responses : study requested by the ECON committee
Houben, Robby; Snyers, Alexander - Europäisches Parlament / Policy Department for … - 2020
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Organised property crime in the EU : study requested by the LIBE committee
Savona, Ernesto Ugo; Anastasio, Matteo - Europäisches Parlament / Generaldirektion Interne … - 2020
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IP crime and its link to other serious crimes : focus on poly-criminality
Europol; Europäische Union / Amt für Geistiges Eigentum - 2020
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Relationship of criminal proceedings to civil litigation, insolvency and tax proceedings
Kotlán, Pavel - In: Danube : law and economics review 11 (2020) 2, pp. 141-155
The main goal of this article is to clarify the nature of criminal proceedings and its relationship to civil litigation, insolvency and tax proceedings. The understanding of the purpose of the proceedings, the nature of the liability fulfilled in the proceedings and the principles on which the...
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Mehr Nachhaltigkeit im deutschen Leitindex : DAX - Reformvorschläge im Lichte des Wirecard-Skandals
Brühl, Volker - 2020
Im Rahmen der Aufarbeitung des Wirecard-Skandals wird ebenfalls eine Änderung der Kriterien zur Aufnahme in den deutschen Leitindex DAX diskutiert. Die bislang von der Deutschen Börse vorgelegten Vorschläge zur Reformierung des DAX gehen in die richtige Richtung, sind aber nicht weitreichend...
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Tackling illicit financial flows for sustainable development in Africa
UNCTAD - 2020
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Anti-corruption agenda for state geocadastre of Ukraine by 2030 in the context of transparency of public finance
Pudryk, Denys; Bohiv, Yaryna; Shpak, Nataliia - In: Baltic Journal of Economic Studies 6 (2020) 1, pp. 113-117
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Mehr Nachhaltigkeit im deutschen Leitindex DAX : Reformvorschläge im Lichte des Wirecard-Skandals
Brühl, Volker - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 100 (2020) 12, pp. 952-957
Im Rahmen der Aufarbeitung des Wirecard-Skandals wird auch eine Änderung der Kriterien zur Aufnahme in den deutschen Leitindex DAX diskutiert. Die bislang von der Deutschen Börse vorgesehenen Maßnahmen gehen in die richtige Richtung, sind aber nicht weitreichend genug. Es bedarf eines...
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Deputization
Carlin, Bruce Ian; Umar, Tarik; Yi, Hanyi - 2020
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The deterrence effect of whistleblowing : an event study of leaked customer information from banks in tax havens
Johannesen, Niels; Stolper, Tim B. M. - 2017
We document that the first leak of customer information from a tax haven bank caused a significant decrease in the market value of Swiss banks known to be assisting with tax evasion and that the decrease was largest for the banks most strongly involved. These findings suggest that markets...
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The deterrence effect of whistleblowing : an event study of leaked customer information from banks in tax havens
Johannesen, Niels; Stolper, Tim B. M. - 2017
We document that the first leak of customer information from a tax haven bank caused a sudden flight of deposits from tax havens and a sharp decrease in the market value of banks known to be assisting with tax evasion. The loss of market value was largest for the banks most strongly involved in...
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Measuring internal auditor’s intention to blow the whistle (a Quasi-experiment of internal auditors in the local government)
Habbe, Abdul Hamid; Rasyid, Syarifuddin; Arif, Hermita; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 224-233
This study measures the cognitive moral development and tests its interaction with antecedent variables of prosocial behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal auditors of local government (APIPs) to be a...
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Punish one, teach a hundred : the sobering effect of punishment on the unpunished
D'Acunto, Francesco; Weber, Michael; Xie, Jin - 2019
Direct experience of a peer's punishment might make non-punished peers reassess the probability and consequences of facing punishment and hence induce a change in their behavior. We test this mechanism in a setting, China, in which we observe the reactions to the same peer's punishment by listed...
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Financial crime spillovers : does one gain to be avenged?
Batz, Laure de - 2019
This paper examines the spillovers of the sanction procedures on listed companies which were victims of others' financial regulatory breaches (i.e. regulated entities or individuals). Market manipulators can be investigated and possibly sanctioned for doing so, according to the French...
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Protection of EU financial interest on customs and VAT : cooperation of national tax and customs authorities to prevent fraud : budgetary affairs : study requested by the CONT Comm...
Van der Paal, Johan; Nurk, Aili; De Vlieger, Daan; … - Europäisches Parlament / Generaldirektion Interne … - 2019
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Relationship between financial ratio and financial statement fraud risk moderated by auditor quality
Izzalqurny, Tomy Rizky; Subroto, Bambang; Ghofar, Abdul - In: International Journal of Research in Business and … 8 (2019) 4, pp. 34-43
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Fraudulent financial reporting and the consequences for employees
Choi, Jung Ho; Gipper, Brandon - 2019
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Using machine learning to detect and forecast accounting fraud
Kondo, Satoshi; Miyakawa, Daisuke; Shiraki, Kengo; … - 2019
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Credit rating agencies and accounting fraud detection
Huang, Allen; Kraft, Pepa; Wang, Shiheng - 2019
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Topical issues of economic crime investigation : European vector
Volobuieva, Olena; Shevchenko, Tetiana - In: Baltic Journal of Economic Studies 5 (2019) 1, pp. 33-38
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Zur Bestrafung bei Wirtschafts- und Steuerkriminalität: Eine ökonomische Analyse
Follert, Florian - 2019
Vermögens- und Steuerdelikte machen einen beträchtlichen Anteil an kriminellen Handlungen aus und ziehen erhebliche volkswirtschaftliche Schäden nach sich. Zwei der wohl prominentesten Straftäter in diesem Bereich der letzten Jahre waren Thomas Middelhoff und Uli Hoeneß, die beide...
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Myths and Numbers on Whistleblower Rewards
Nyreröd, Theo; Spagnolo, Giancarlo - 2018
Whistleblower rewards have been used extensively in the US to limit procurement fraud and tax evasion, and their use has been extended to fight financial fraud after the recent financial crisis. In Europe there is currently a debate on their possible introduction, but authorities appear...
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Magic mirror in my hand ... : how trade mirror statistics can help us detect illegal financial flows
Gara, Mario; Giammatteo, Michele; Tosti, Enrico - 2018
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Confronting the problem of fraud on the board
Friedlander, Joel Edan - 2018 - Draft of December 13, 2018
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Corporate irresponsibility : a multilevel and dynamic perspective
Küberling-Jost, Jill Alexandra - 2018
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Small forensic "smart-law-scripts" the first step for intelligent justice punishment in law enforcement, economic crime and alternative sentences
Vasilios, Kanavas; Athanasios, Zisopoulos; Papangelou, … - In: Business and Economic Research : BER 8 (2018) 2, pp. 154-167
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Does tax evasion affect economic crime?
Argentiero, Amedeo; Chiarini, Bruno; Marzano, Elisabetta - 2018
This paper examines the impact of tax evasion on criminal activities in Italy. Specifically, we consider three types of crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury. We estimate a dynamic panel using annual data from...
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Whistleblowing from an international perspective : a comparative analysis of institutional arrangements
Loyens, Kim; Vandekerckhove, Wim - In: Administrative Sciences : open access journal 8 (2018) 3/30, pp. 1-16
While there appears to be consensus amongst policy makers that legislation to protect whistleblowers is needed, the emerging policy question addresses what institutional framework is most fit to implement whistleblowing legislation. However, the institutions to whom whistleblowers report-which...
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Can whistleblower programs reduce tax evasion? : experimental evidence
Masclet, David; Montmarquette, Claude; Viennot-Briot, … - 2018
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The role of internal audit as a tool for detecting fraud
Burzyńska, Dorota; Jabłońska, Małgorzata - In: Economic and environmental studies : a journal for … 18 (2018) 2, pp. 483-497
Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is committed in companies is often considered insignificant and no preventive measures are taken which would minimize the possibility of its occurrence. Often, companies also do not have...
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Handbook on the compilation of statistics on illegal economic activities in national accounts and balance of payments
Europäische Kommission / Statistisches Amt - 2018 - 2018 edition
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Cryptocurrencies and blockchain : legal context and implications for financial crime, money laundering and tax evasion : study requested by the TAX3 committee
Houben, Robby; Snyers, Alexander - Europäisches Parlament / Policy Department for … - 2018
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Compliance in multinational corporations : business risks in bribery, money laundering, terrorism financing and sanctions
Teichmann, Fabian; Sergi, Bruno S. - 2018
Over the past two decades, the enforcement of anti-bribery, anti-money-laundering and anti-terrorism-financing regulations has become increasingly challenging for multinational corporations. Bribery and money laundering scandals have the potential to take down entire multinational corporations....
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Public sector accounting fraud in Nigeria
Onuora, J. K. J.; Akpoveta, E. B.; Agbomah, D. J. - In: Accounting and taxation review : A&TR 2 (2018) 4, pp. 125-135
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War economies and post-war crime
Cockayne, James; Vorrath, Judith; Themnér, Anders; … - 2020
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Wirtschaftskriminalität : eine wirtschaftsethische Herausforderung
Noll, Bernd - 2020 - 1. Auflage
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Contemporary issues in audit management and forensic accounting
Grima, Simon (ed.); Boztepe, Engin (ed.);  … - 2020 - First edition
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Geldgerinnung : der Wirtschaftskrimi für Studierende
Lambsdorff, Johann; Frank, Björn - 2020 - 2., überarbeitete Auflage
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Wirtschafts- und organisierte Kriminalität
Liebl, Karlhans - 2020 - 3., vollständig überarbeitete Auflage
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Whistle blowing, forced CEO turnover, and misconduct : the role of socially minded employees and directors
Bereskin, Frederick; Campbell, Terry L.; Kedia, Simi - In: Management science : journal of the Institute for … 66 (2020) 1, pp. 24-42
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Die Enzyklopädie der Konzernskandale : was Banken und Konzerne treiben, während wir wegschauen!
Urbainczyk, Sebastian - 2020
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Destructive entrepreneurship in the small business sector : bankruptcy fraud in Sweden : 1830-2010
Box, Marcus; Gratzer, Karl; Lin, Xiang - In: Small business economics : an international journal 54 (2020) 2, pp. 437-457
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How bad is your company? : measuring corporate wrongdoing beyond the magic of ESG metrics
Fiaschi, Davide; Giuliani, Elisa; Nieri, Federica; … - In: Business horizons 63 (2020) 3, pp. 287-299
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