Unternehmenszusammenbrüche, die oft mit fragwürdigen, teils kriminellen Bilanzierungsmethoden einhergingen, führten auch zu Kritik an Wirtschaftsprüfern. Hierauf reagierten die Gesetzgeber mit zahlreichen Reformen. Christopher Zilch untersucht, ob strengere Regulierungen zu einer...

Following the sudden expansion of telework across the EU during the COVID-19 pandemic, this study reveals a widespread increase in the prevalence of work from home across EU countries, regions, and territorial typologies. While telework rates have slightly receded from their peak at the height...

This paper tests the hypothesis of a beneficial brain drain using occupation-specific data on migration from developing countries to OECD countries around 2000. Distinguishing between several types of human capital allows to assess whether the impact of high-skilled south-north migration on...

With banking sectors worldwide still suffering from the effects of the financial crisis, public discussion of plans to place toxic assets in one or more bad banks has gained steam in recent weeks. The following paper presents a plan how governments can efficiently relieve ailing banks from toxic...

Benefit sanctions imposed on non-compliant welfare recipients are a new element in the German welfare system. In practice, the sanction policy and the application of sanctions vary considerably across the 439 welfare agencies. Based on combined administrative and survey data, these differences...