This study was prepared by Andreas Kuhlmann, while he was working with the Ifo Institute for Economic Research. It was completed in September 2006 and was accepted as a Ph.D. thesis by the Economics Department of the University of Munich. The subject of this study is the analysis of network...

This dissertation explores how financial reporting enforcement differs in Europe and how these differences influence the materiality assessment and disclosure decisions made by the preparers of the financial statement. Furthermore, it analyses how financial reporting enforcement influences the...

This study investigates how and why companies engage in private governance in varied ways and the implications thereof. It compares how companies - as 'political actors' - engage in private governance differently, even if in response to the same institutional pressures. In doing so, it examines...