Ausgangslage -- Grundlagen zum Phänomen Wirtschaftskriminalität -- Tax Fraud -- Unternehmen im Fokus von Geldwäscheaktivitäten -- Berufliche Anforderungen an den Steuerberater und Wirtschaftsprüfer -- Strafrechtliche Rahmenordnung und Selbstregulierung -- Forensic Accounting -- Anti-Fraud...

Anti-corruption agencies must mainstream integrity policies and procedures to safeguard their activities, achieve their objectives and build public trust in their functions. This report provides concrete recommendations for strengthening Bulgaria’s Anti-Corruption Commission’s Code of Ethics...

Compliance with anti-corruption and anti-bribery laws is always a critical piece of any compliance program. In today’s environment, with global economies emerging from the COVID-19 pandemic and facing issues with inflation, supply chains and labor, this area is particularly challenging....

Corruption in state-owned enterprises has a unique ability to undermine governments, markets and citizens' wellbeing. While international standards promote integrity in the state-owned sector, their implementation remains a challenge. This handbook describes an innovative peer-learning programme...

Das Thema ist von höchster Brisanz in Unternehmen, da ein fehlendes oder unzureichendes Anti-Fraud-Management längst kein Kavaliersdelikt mehr ist. Das Buch beschreibt den nationalen und internationalen rechtlichen Rahmen und die Besonderheiten für den Berufsstand der Wirtschaftsprüfer und...

Despite decades of failed anti-corruption efforts, most government organizations operate as if additional compliance-based efforts will curb corruption. This article offers an explanation for why many of the government ethics rules imposed on public agencies and their employees, and associated...

This paper evaluates foreign bribery and corruption risks for small and medium enterprises (SMEs), and offers an awareness-raising toolkit on the importance of adopting anti-corruption measures. Based on data collected through research, interviews with SMEs, business organisations and legal...

This paper assesses the impact of crises, in particular the COVID-19 pandemic and ensuing economic crisis, on anti-corruption compliance objectives, resources and operations. It evaluates whether the crisis generated challenges or opportunities for businesses in the area of anti-corruption...