Since 2011, Germany has consistently been the country posting the largest current account surpluses in the world. In recent years, this has led to a number of calls from economists and policy-makers in and outside Germany, and from international institutions and organisations, asking the Federal...

The concept of Continuous Auditing has been around for more than three decades. The ongoing discussion on the benefits and models on adoption has made Continuous Auditing become a more critical issue. Although a lot of progress has been made in previous years, we argue that the entire potential...

Bundeswirtschaftsminister Sigmar Gabriel hat Ende August 2014 eine aus Wissenschaftlern, Unternehmens-, Gewerkschafts- und Verbandsvertretern bestehende Expertenkommission zum Thema „Stärkung der Investitionen in Deutschland“ eingesetzt. Hintergrund für diese Initiative ist die relativ...

Urban systems, and regions more generally, are the epicenters of many of today's social issues. Yet they are also the global drivers of technological innovation and thus it is critical that we understand their vulnerabilities and what makes them resilient to different types of shocks. We take...

Viele Kommunen in Deutschland haben bei der Realisierung von Investitionsprojekten einen hohen Bedarf an externer Beratung und Unterstützung. Dies ergibt sich aus einer vom Bundesministerium für Wirtschaft und Energie durchgeführten Befragung unter kommunalen Finanzverantwortlichen. Ein...