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We present results from a laboratory experiment identifying the main channels through which different law enforcement strategies deter organized economic crime. The absolute level of a fine has a strong deterrence effect, even when the exogenous probability of apprehension is zero. This effect...
Persistent link: https://www.econbiz.de/10010320242
Wirtschaftskriminalität in Deutschland wird in jüngerer Zeit zunehmend auch von wirtschaftlichen Unternehmungen selbst problematisiert. Neben den materiellen Folgeschäden sind es dabei insbesondere die Verletzung des kaufmännischen Prinzips von Treu und Glauben und die Verunsicherung des...
Persistent link: https://www.econbiz.de/10010291031
by ethics and neurobiology. It argues for an understanding of busi-ness ethics which sees the economic agents’ freedom of … developments in behav-ioural economics, ethics and neurobiology, it argues for the extension of this concept by con-sciously or … Entscheidungstheorie durch Ethik und Neurobiologie in Frage gestellt wird. Nach dem in ihm entwickelten Verständnis von Unternehmensethik …
Persistent link: https://www.econbiz.de/10010427726
We investigate the intrinsic motivation of individuals to report, and thereby sanction, fellow group members who lie for personal gain. We further explore the changes in lying and reporting behavior that result from giving individuals a say in who joins their group. We find that enough...
Persistent link: https://www.econbiz.de/10010289978
Whistle-blowing by employees plays a major role in uncovering corporate fraud. Various recent laws aim at improving …
Persistent link: https://www.econbiz.de/10011653335
Whistle-blowing by employees plays a major role in uncovering corporate fraud. Various recent laws aim at improving …
Persistent link: https://www.econbiz.de/10011657115
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 whistleblower. Quasi-experiment between subject design using pattern of 3 … different was insignificant among the variance of fraud level, the status of person committing fraud, and cohesiveness. The …
Persistent link: https://www.econbiz.de/10012703543
initial introduction in 1979 is today criticized for lack of applicability. I use the debate about whistleblowing laws to show … that prospect theory may be applied prescriptively in economics as a tool to design effective legislation. Whistleblowing … is often seen as an important way to uncover fraud, which causes billions of USD in damages annually. I first examine the …
Persistent link: https://www.econbiz.de/10012502906
. Subsequent leaks had qualitatively similar although smaller effects. Our findings suggest that whistleblowing in tax haven banks …
Persistent link: https://www.econbiz.de/10011794123
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...
Persistent link: https://www.econbiz.de/10011801303