results of an extensive ethnographic field study of the 2006 to 2008 Siemens corruption scandal. We find that this event did … corporate corruption with regard to its regulative, normative, and cultural-cognitive dimensions. It is therefore particularly … perspective we reconstruct the development of the institutional context of the phenomenon corruption as well as its effects on the …

welfare through their decisions. Yet, cases of central bank corruption abound. The dissertation provides examples of ?pure …? corruption in central banks. Only a few studies address corruption and similar, but not necessarily criminal, behavior of central … bank employees and governors, even though corruption in the central bank is obviously possible. By the very nature of their …

in and that put their clout for the fight against corruption in question. Against this background, three novel anti-corruption …. What is more, legislation can also take advantage of these chinks to fight corruption effectively.In Section II it is … United Nations Convention against Corruption (UNCAC) are used as benchmarks. In addition, the respective legal provisions …

accounting conservatism. As a final step, we review selected empirical studies to illustrate the relevant evidence found within …

Financial reporting conservatism enjoys a long-standing place of prominence in accounting principles and practices. Its … prevailing influence justifies the considerable attention conservatism has, and continues to receive in accounting research. A … evidence is intuitive on a number of levels, the notion of conservatism appears to be incongruent with the continual spate of …

Bilanzierungsgrunds?tze sind deshalb von Vorsicht (conservatism) gepr?gt. Eine konservative Finanzberichterstattung wird als die … Auspr?gungen von conservatism: ex ante (unconditional oder news-independent oder balance sheet conservatism) vs. ex post … conservatism (conditional oder news-dependent oder earnings conservatism). Die sofortige Aufwandserfassung selbst erstellter …