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...

Using a sample of Chinese public companies initiating cross-border mergers and acquisitions (M&As) from 2008 to 2015, we examine whether fraud revelations by regulators affect corporate cross-border M&As. We find that acquirers with a history of fraud are less likely to complete cross-border...

This study provides a critical review of the literature that examines and analyses how Fraud Prevention mediates the Effect of Internal Audit, Risk Management, Whistle Blowing System and Big Data Analytics on the Prevention of Financial Crime Behaviour. The problem discussed in this study is the...

"We examine the effect of financial dependence on acquisition and investment within existing industries by single-segment and conglomerate firms for industries undergoing different long run changes in industry conditions. Conglomerates and single-segment firms differ more in rates of...

In past literature, most studies discussed organizational fit from a single perspective instead of examining the positive and negative effects of high and low organizational fit through a comprehensive and concrete narrative and integrated concept. Furthermore, most studies attempted to explain...

Successful acquirers plan PMI prior to closing, conducting due diligence on the many elements that must be combined, adopted, changed or eliminated as part of the post-merger value-capture activities. Integration due diligence includes strategy, architecture, plumbing-and-wiring, and culture....