The probability that actors in economic relationships break rules increases with the profits they thus expect to earn. It decreases with the probability and level of short - and long-term losses resulting from disclosure. It also decreases with the level of social context factors and intrinsic...

Ziel dieser Arbeit ist es, in die ökonomische Analyse des Versicherungsbetrugs einzuführenund einige grundlegende Determinanten für vertragswidriges Verhalten von Versicherungsnehmernaufzuzeigen. Dazu werden zunächst die strategischen Entscheidungsprobleme von Versicherungsnehmernund...

We study the role of whistleblowing in the following inspectiongame. Two agents who compete for a prize can either behave legallyor illegally. After the competition, a controller investigates the agents’behavior. This inspection game has a unique Bayesian equilibriumin mixed strategies. We...

Ziel dieser Arbeit ist es, in die ökonomische Analyse des Versicherungsbetrugs einzuführenund einige grundlegende Determinanten für vertragswidriges Verhalten von Versicherungsnehmern aufzuzeigen. Dazu werden zunächst die strategischen Entscheidungsprobleme von Versicherungsneh-mern und...

In diesem Arbeitspapier werden Regelwerke betrachtet, aus denen rechtliche Vorgaben für die IT des Unternehmens resultieren. Dies umfasst Gesetze und Rechtsverordnungen, Verwaltungsvorschriften, referenzierte Regelwerke und Urteile sowie Verträge. Die wichtigsten in der Praxis relevanten und...

A substantial literature examines second-best environmental policy, focusingparticularly on how the Pigouvian directive that marginal taxes should equalmarginal external harms needs to be modified in light of the preexistingdistortion due to labor income taxation. Additional literature is...

Collusive agreements are often observed in procurement auctions. They are probablymore easily achieved when competitors’ costs are easily estimated. If, however, the individualcosts of bidders are private information, effective ring formation is difficult to realize.We compare experimentally...

We present an experimental study on the wasted resources associated with tax evasion. The waste arises from taxpayers and tax authorities, investing costly effort in concealment, respectively detect ion, of tax evasion. We show that (socially ineffcient) efforts depend positively on the...

Compliance with prevailing accounting standards is induced if the expected disadvantage due to sanctions imposed if non-compliance is detected outweighs the advantage of non-compliant accounting choices.(...)

This paper deals with the impact of insider trading legislation on corporate governance.