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Legal compliance 2,285 Normbefolgung 2,282 Compliance management 406 Compliance-Management 406 Theorie 345 Theory 345 Deutschland 293 Germany 283 Law enforcement 280 Rechtsdurchsetzung 280 Corporate Governance 213 Corporate governance 208 Regulierung 174 Regulation 173 USA 171 Welt 171 World 171 United States 170 Steuermoral 159 Tax compliance 159 Experiment 129 Social norm 129 Soziale Norm 129 Compliance 117 Unternehmensethik 110 Business ethics 108 Risikomanagement 96 compliance 94 Korruption 93 Corruption 92 Risk management 92 Environmental standard 83 Umweltstandard 83 EU countries 82 EU-Staaten 82 Punishment 82 Strafe 82 Corporate Social Responsibility 78 Corporate social responsibility 78 Umweltpolitik 75
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Free 721 Undetermined 347
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Article 1,242 Book / Working Paper 1,049 Journal 2
Type of publication (narrower categories)
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Article in journal 980 Aufsatz in Zeitschrift 980 Graue Literatur 458 Non-commercial literature 458 Working Paper 351 Arbeitspapier 350 Aufsatz im Buch 271 Book section 271 Hochschulschrift 75 Thesis 57 Collection of articles of several authors 55 Sammelwerk 55 Amtsdruckschrift 21 Government document 21 Aufsatzsammlung 17 Konferenzschrift 15 Collection of articles written by one author 13 Sammlung 13 Case study 12 Fallstudie 12 Reprint 12 Handbook 11 Handbuch 11 Conference proceedings 9 Guidebook 9 Ratgeber 9 Conference paper 7 Konferenzbeitrag 7 Mehrbändiges Werk 7 Multi-volume publication 7 Bibliografie enthalten 5 Bibliography included 5 Systematic review 5 Übersichtsarbeit 5 Bericht 2 Company information 2 Firmeninformation 2 Interview 2 Lehrbuch 2 Rezension 2
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English 1,868 German 414 French 7 Italian 2 Undetermined 2 Danish 1 Dutch 1 Polish 1 Russian 1 Spanish 1
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Kanbur, Ravi 19 Shavell, Steven 15 Traxler, Christian 13 Gächter, Simon 12 Eichner, Thomas 11 Bhorat, Haroon 10 Danziger, Leif 10 Feld, Lars P. 10 Stafford, Sarah L. 10 Fehr, Ernst 9 Nosenzo, Daniele 9 Earnhart, Dietrich 8 Frey, Bruno S. 8 Harstad, Bård 8 Kshetramade, Mayuresh 8 Mayet, Natasha 8 Nøstbakken, Linda 8 Pethig, Rüdiger 8 Shimshack, Jay P. 8 Alm, James 7 Chatterjee, Urmila 7 Friesen, Lana 7 Jensen, Michael C. 7 Lohse, Tim 7 Roider, Andreas 7 Sausgruber, Rupert 7 Toffel, Michael W. 7 Tonin, Mirco 7 Arguedas, Carmen 6 Behringer, Stefan 6 Carpenter, Jeffrey P. 6 Fellner, Gerlinde 6 Fochmann, Martin 6 Gerhards, Leonie 6 Jensen, Frank 6 Kirchler, Erich 6 Konrad, Kai A. 6 Matthews, Peter Hans 6 Pestieau, Pierre 6 Posner, Eric A. 6
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Institution
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National Bureau of Economic Research 19 Internationaler Währungsfonds / Monetary and Capital Markets Department 16 Internationaler Währungsfonds 12 OECD 10 Europäischer Rechnungshof 5 USA / General Accounting Office 4 Friedrich-Schiller-Universität Jena 3 Internationaler Währungsfonds / Monetary and Financial Systems Department 3 USA / Government Accountability Office 3 World Bank 3 Basel Committee on Banking Supervision 2 Bundesanzeiger Verlag 2 Climate Strategies 2 Deutsches Netzwerk Wirtschaftsethik - EBEN Deutschland e.V. 2 Erich-Schmidt-Verlag <Berlin> 2 European University Institute / Department of Law 2 Europäische Kommission 2 Fachhochschule Jena / Fachbereich Betriebswirtschaft 2 Financial Action Task Force on Money Laundering 2 Forschungsinstitut zur Zukunft der Arbeit 2 Institut für Finanzstabilität 2 Streck, Mack, Schwedhelm, Rechtsanwälte <Köln; Berlin> 2 World Bank Group 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 Bergische Universität Wuppertal 1 Bundeskammer für Arbeiter und Angestellte 1 Centre d'études et de recherches internationales et communautaires <Aix-en-Provence> 1 Christian-Albrechts-Universität zu Kiel 1 Deloitte-Mittelstandsinstitut <Bamberg> 1 Department of Economics and Business, Universitat Pompeu Fabra 1 Deutsche Hochschule für Verwaltungswissenschaften Speyer 1 Deutsche Stiftung für Recht und Informatik 1 Deutscher Industrie- und Handelskammertag 1 Deutsches Wissenschaftliches Institut der Steuerberater 1 Dr. Rainer Hampp <Firma> 1 Dr.-Werner-Jackstädt-Zentrum für Unternehmertum und Mittelstand <Flensburg> 1 Edward Elgar Publishing 1
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Published in...
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IMF country report 42 Journal of business ethics : JOBE 35 CESifo working papers 29 Journal of regulatory economics 26 Discussion paper series / IZA 25 ZRFC : risk, fraud & compliance ; Prävention und Aufdeckung in der Compliance-Organisation 21 NBER working paper series 19 Journal of economic behavior & organization : JEBO 18 Journal of environmental economics and management : JEEM ; the official journal of the Association of Environmental and Resource Economists 18 Corporate-Compliance-Zeitschrift : CCZ ; Zeitschrift zur Haftungsvermeidung im Unternehmen 17 NBER Working Paper 16 Working paper / National Bureau of Economic Research, Inc. 15 IZA Discussion Paper 13 CESifo Working Paper Series 11 International review of law and economics 11 Journal of public economics 10 Review of law and economics : publ. in cooperation with European Association of Law and Economics ... 10 The journal of investment compliance 10 Discussion paper / Centre for Economic Policy Research 9 Environmental & resource economics : the official journal of the European Association of Environmental and Resource Economists 9 Making global self-regulation effective in developing countries 9 Policy research working paper : WPS 9 Betriebs-Berater : BB 8 Compliance für KMU : Praxisleitfaden für den Mittelstand 8 Compliance kompakt : best Practice im Compliance Management 8 Governance, risk, and compliance handbook : technology, finance, environmental, and international guidance and best practices 8 HMD : Praxis der Wirtschaftsinformatik 8 IT-Compliance als Risikomanagement-Instrument 8 Journal of financial regulation and compliance : an international journal 8 Journal of institutional and theoretical economics : JITE 8 Journal of securities operations & custody 8 Legal strategies : how corporations use law to improve performance 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 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 7 Discussion papers / CEPR 7 The journal of law, economics, & organization 7 Economics letters 6 European economic review : EER 6 ILR review : the journal of work and policy 6
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ECONIS (ZBW) 2,288 RePEc 3 EconStor 2
Showing 1 - 50 of 2,293
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The comparative constitutional compliance database
Gutmann, Jerg; Metelska-Szaniawska, Katarzyna; Voigt, Stefan - 2023
This article introduces a novel database that measures governments' compliance with national constitutions. It combines information on de jure constitutional rules with data on their de facto implementation. The individual compliance indicators can be grouped into four categories that we...
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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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The comparative constitutional compliance database
Gutmann, Jerg; Metelska-Szaniawska, Katarzyna; Voigt, Stefan - 2022
This article introduces a novel database that measures governments’ compliance with national constitutions. It combines information on de jure constitutional rules with data on their de facto implementation. The individual compliance indicators can be grouped into four categories that we...
Persistent link: https://ebtypo.dmz1.zbw/10012816165
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Is corruption distasteful or just another cost of doing business?
Banerjee, Ritwik; Boly, Amadou; Gillanders, Robert - In: Public choice 190 (2022) 1/2, pp. 33-51
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Love thy neighbour? : perceived community abidance and private compliance to COVID-19 norms in India
Das, Upasak; Sarkhel, Prasenjit; Ashraf, Sania - In: South Asia economic journal : journal of the Institute … 23 (2022) 1, pp. 30-51
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The effect of perceptions on tax evasion and tax sanction on ethical behaviour of accounting student compliance
Sudarto, Triadi Agung; Juliardi, Dodik - In: International Journal of Research in Business and … 11 (2022) 10, pp. 206-216
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Can ethics change? : enforcement and its effects on taxpayer compliance
Alm, James; Kasper, Matthias; Kirchler, Erich - 2022
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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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Compliance with social distancing : theory and empirical evidence from Ontario during COVID-19
Papanastasiou, Anastasios; Ruffle, Bradley J.; Zheng, Angela - In: The Canadian journal of economics : the journal of the … 55 (2022) S1, pp. 705-734
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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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Determinants of compliance with fiscal rules : misplaced efforts or hidden motivations?
Ulloa-Suárez, Carolina - 2022
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Social norm compliance and involvement with Covid-19 : demographic differences in developing and developed countries
Mason, Roger B.; Corbishley, Karen M.; Dobbelstein, Thomas - In: International Journal of Research in Business and … 11 (2022) 5, pp. 406-422
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Law enforcement and illegal markets : evidence from the regulation of junkyards in Brazil
Mancha, André - 2022
I describe how monitoring and harsher law enforcement reduce the expected economic benefits of crime. I investigate the effect of shifts in legal authorities' surveillance by focusing on junkyards, firms often associated with illegal markets and auto theft. Starting in 2014, many municipalities...
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The moderating role of social norms on tax compliance model : a laboratory experimental evidence in Indonesia
Cahyonowati, Nur; Ratmono, Dwi; Juliarto, Agung - In: Contemporary economics 16 (2022) 4, pp. 410-423
This study aims to examine the role of social norms in increasing tax compliance. The traditional model of tax compliance predicts that audits and tax fines are the determinants of tax compliance. This study proposes that social norms would strengthen the effect of the economic factors (i.e.,...
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Trust as state capacity : the political economy of compliance
Besley, Timothy; Dray, Sacha - 2022
This paper explores the link between trust in government, policy-making, and compliance. It focuses on a specific channel whereby citizens who are convinced that a policy is worthwhile are more motivated to comply with it. This in turn reduces the government's cost of implementing a policy and...
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The Commission's approach to rule of law backsliding : managing instead of enforcing democratic values?
Priebus, Sonja - In: Journal of common market studies : JCMS 60 (2022) 6, pp. 1684-1700
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Assessing the Effectiveness of Law Enforcement in Improving Tax Compliance in Indonesia : An Empirical Investigation
Rosid, Arifin; Romadhaniah, Romadhaniah - 2022
While there are various studies on the relationship between law enforcement and tax compliance, a study that empirically examines the relationship between them within an actual tax administration’s strategy map is lacking in the literature. In response, we set out to examine an identified...
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Multi-Agent Model of Centrally Coordinated Compliance Inspections (ICARUS)
Smojver, Slaven - 2022
Compliance inspection is a detailed examination procedure for determining compliance of a particular person or organisation with the given set of provisions (in regulations, standards, business rules, etc.). The optimal selection of persons or organisations and provisions for inspection is one...
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A Dynamic Theory of Deterrence and Compliance
Bekar, Cliff - 2022
Classical thinkers like Bentham saw deterrence as a dynamic process in which the punishment of violators today helped deter potential violators in the future by increasing their subjective probability of apprehension. Modern deterrence theory took a different path, analyzing deterrence as a...
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Social Norms or Enforcement? A Natural Field Experiment To Improve Traffic And Parking Fine Compliance
Sinning, Mathias; Zhang, Yinjunjie - 2022
Very little is known about the efficient collection of fines despite their indispensable contribution to local government budgets. This paper fills an important gap in the literature by studying the effectiveness of deterrence (enforcement) and non-deterrence (social norms) letters that aim to...
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Environmental Compliance Reactions to R & D Practices and Intellectual Capital : A Worldwide Evidence
Alber, Nader; Saleh, Amr - 2022
Our ecosystem and mainly our natural resources represent a vital ecological portfolio. Environment is good for business at a time business is not keen to invest in compliance measures. Sustaining the environment is costly and adds additional burden. The burden not only financial, it is mainly...
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Regulation enforcement
Gmeiner, Michael; Gmeiner, Robert - In: Journal of labor research 43 (2022) 2, pp. 163-202
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The European Google Shopping Competition Saga, Compliance and the Rule of Law
Hoppner, Thomas - 2022
In 2017, the European Commission prohibited Google from favouring its comparison shopping service within general search results pages. It imposed a fine of US $ 2.73 billion for the committed abuse and a periodic payment penalty for any future non-compliance with the decision. On 10 November...
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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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Inspection and Compliance in the Presence of Corruption : Evidence from Bangladeshi Industries
Abdallah, Wahid - 2022
We show empirically that increased inspection induces compliance by raising the cost of bribery. We use the World Bank Enterprise survey data on Bangladesh to analyze the relationship between inspection, bribery and compliance in paying electricity bills by firms. A firm may underpay the...
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Determinants of Norm Compliance : Moral Similarity and Group Identification
Schneeberger, Alexander; Krupka, Erin L. - 2022
What determines whether someone complies with a social norm? The social identity approach offers a mechanism for norm compliance: a person who feels similar to a group identifies more with that group and, in turn, complies with the group's norms. We used an economics experiment to test this...
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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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Compliance Programs Introduced in Response to Enforcement by the Australian Securities and Investments Commission
Ramsay, Ian; Upadhyaya, Mihika - 2022
This article reports the results of a study of compliance programs introduced or amended in response to enforcement by the Australian Securities and Investments Commission (ASIC), whether required by court order or as part of an enforceable undertaking (EU). Most of the compliance programs...
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The Comparative Constitutional Compliance Database
Gutmann, Jerg; Metelska-Szaniawska, Katarzyna; Voigt, Stefan - 2022
This article introduces a novel database that measures governments’ compliance with national constitutions. It combines information on de jure constitutional rules with data on their de facto implementation. The individual compliance indicators can be grouped into four categories that we...
Persistent link: https://ebtypo.dmz1.zbw/10013300241
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Japanese Foreign Exchange Interventions, 1971-2018 : Estimating a Reaction Function Using the Best Proxy
Ito, Takatoshi; Yabu, Tomoyoshi - 2022
We analyze the history of Japanese foreign exchange interventions from 1971 to 2018. First, we provide the best proxy for monthly interventions for the period from 1971 to 1990, when the intervention timings and amounts were not officially disclosed. The accuracy of the proxy is tested for the...
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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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How do tax compliance labels impact sharing platform consumers? : an empirical study on the interplay of trust, moral, and intention to book
Dann, David; Müller, Raphael; Werner, Ann-Catherin; … - In: Information systems and e-business management : ISeB 20 (2022) 3, pp. 409-439
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The interaction effect of government non-financial support and firm's regulatory compliance on firm innovativeness in Sub Saharan Africa
Njinyah, Sam Z.; Asongu, Simplice; Adeleye, Bosede Ngozi - 2022
Firms' regulatory compliance with environmental and safety issues has been suggested as one of the reasons why firms innovate. Such compliance provides legitimacy, improves reputation and corporate image, and enhances customer loyalty and competitive advantages, which influences firm...
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Why Cultural Change in Mexican Companies Is Necessary for Compliance with FCPA (USA), 'UK Bribery Act' and the GDPR -UE
Da Cunha Lopes, Teresa - 2022
The application of foreign norms, such as FCPA (USA), 'UK Bribery Act ', EU GDPR in a 'extraterritorially' interpretation is the equivalent of a 'Copernic revolution' in the regulation of International Trade and bilateral transactions. In fact, they oblige Mexican individuals, organizations, and...
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Determinants of Environmental Disclosures of US-Electric Utility Firms : Between Compliance and Voluntary Reporting
Tadros, Hani; Souissi, Mohsen - 2022
Due to its great contribution to environmental pollution, the American utility industry is increasingly under a high level of scrutiny by its stakeholders. Proponents of the legitimacy theory, argue that poor environmental performers are likely to voluntarily disclose more environmental...
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Costly sanctions and the treatment of frequent violators in regulatory settings
Shimshack, Jay P.; Ward, Michael B. - 2022
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Report on the state of effectiveness and compliance with the FATF standards
Financial Action Task Force on Money Laundering - 2022
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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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Becoming Legible to the State : The Role of Detection and Enforcement Capacity in Tax Compliance
Okunogbe, Oyebola - 2021
Tax revenue in many low-income countries is inadequate for funding government investment in infrastructure and public services. This paper examines two dimensions of low state capacity that hinder tax collection: the inability to ascertain the tax base (detection capacity) and the inability to...
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Pre-colonial centralization and tax compliance norms in contemporary Uganda
Ali, Merima; Fjeldstad, Odd-Helge - 2021
The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on precolonial ethnic homelands with survey data from several rounds of the Afrobarometer Survey, respondents from the...
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Social norms or enforcement? : a natural field experiment to improve traffic and parking fine compliance
Sinning, Mathias; Zhang, Yinjunjie - 2021
Very little is known about the efficient collection of fines despite their indispensable contribution to local government budgets. This paper fills an important gap in the literature by studying the effectiveness of deterrence (enforcement) and non-deterrence (social norms) letters that aim to...
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Persistent link: https://ebtypo.dmz1.zbw/10012800456
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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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Let's (not) get together! : the role of social norms in social distancing during COVID-19
Martinez, Deborah; Parilli, Cristina; Scartascini, Carlos G. - 2021
While effective preventive measures against COVID-19 are now widely known, many individuals fail to adopt them. This paper provides experimental evidence about one potentially important driver of compliance with social distancing: social norms. We asked each of 23,000 survey respondents in...
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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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Monitoring the open access policy of Horizon 2020 : final report
Athena Research Center; Public Policy and Management …; … - 2021
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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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IEAs and compliance : do treaty linkages play a role?
Maamoun, Nada - 2021
International environmental agreements (IEAs) address cross-border public goods, therefore they are faced with free-riding problems. Generally, the incentives of states to comply with such treaties are low as the benefits of compliance do not always outweigh the cost. Previous literature has...
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COVID-19 relief programs and compliance with confinement measures
Deiana, Claudio; Geraci, Andrea; Mazzarella, Gianluca; … - 2021
We study the impact of a COVID-19 relief program on compliance with confinement measures in Italy, the early epicenter of the pandemic. We match information on the allocation of funds across Italian municipalities with data tracking citizens' movements drawn from mobile devices and vehicles'...
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