Verfügbarkeit: Compliance programs for the prevention of economic crimes

Compliance programs for the prevention of economic crimes: an empirical survey of German companies

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Bibliographische Detailangaben
Hauptverfasser:	Sieber, Ulrich 1950- (VerfasserIn), Engelhart, Marc 1976- (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Berlin Duncker & Humblot [2014]
Schriftenreihe:	Schriftenreihe des Max-Planck-Instituts für ausländisches und internationales Strafrecht Reihe S, Strafrechtliche Forschungsberichte ; Band S 140
Schlagworte:	Wirtschaftskriminalität Effizienz Compliance-System Prävention Deutschland
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXI, 312 Seiten Illustrationen, Diagramme
ISBN:	9783861138167 9783428144587

Internformat

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Datensatz im Suchindex

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adam_text	CONTENTS PREFACE ............................................................................................................................. V FIGURES .......................................................................................................................... XIII TABLES ......................................................................................................................... XVIII ABBREVIATIONS .............................................................................................................. XIX PART 1: INTRODUCTION I. OBJECT OF PRESENT STUDY ........................................................................................... 1 A. COMPLIANCE AS A RESEARCH TOPIC ....................................................................... 1 B. DEFINITIONS ......................................................................................................... 2 1. COMPLIANCE ................................................................................................ 2 2. SMALL , MIDDLE-SIZED AND LARGE COMPANIES .................................... 2 II. CURRENT STATE OF RESEARCH ....................................................................................... 2 A. SCOPE OF ECONOMIC CRIME ................................................................................. 3 1. CRIMINOLOGICAL RESEARCH ........................................................................... 3 A) STUDIES BY RESEARCH INSTITUTIONS ....................................................... 3 B) POLICE STATISTICS ................................................................................. 4 2. STUDIES BY PRIVATE ORGANIZATIONS ............................................................... 6 3. SUMMARY ................................................................................................... 8 B. PROSECUTION OF ECONOMIC CRIMES AND REGULATORY OFFENSES .............................. 9 1. PROSECUTION OF ECONOMIC CRIMES .............................................................. 9 2. PROSECUTION OF ECONOMIC REGULATORY OFFENSES ( ORDNUNGSWIDRIGKEITEN ) ....................................................................... 10 3. SUMMARY AND RESULTING QUESTIONS ......................................................... 14 C. EMERGENCE OF COMPLIANCE PROGRAMS .............................................................. 15 1. CURRENT SITUATION ............................................................................................. 15 A) INCREASING IMPORTANCE OF COMPLIANCE PROGRAMS ............................ 15 B) ACADEMIC EMPIRICAL STUDIES ........................................................... 16 C) STUDIES BY PRIVATE ORGANIZATIONS .................................................... 17 2. GENERAL LEGAL AND SELF-REGULATORY COMPLIANCE FRAMEWORKS ................ 19 A) LEGAL REGULATION ............................................................................. 19 B) SELF-REGULATION: GENERAL AUDITING STANDARD FOR COMPLIANCE ......... 21 C) DISCOURSE ON COMPLIANCE AND CRIMINAL LAW .............................. 21 VIII CONTENTS 3. OPEN QUESTIONS ....................................................................................... 24 III. AIMS AND METHODS OF PRESENT STUDY .................................................................... 25 A. RESEARCH AIMS ................................................................................................. 25 B. RESEARCH METHODS ............................................................................................ 26 1. QUESTIONNAIRE-BASED INFORMATION GATHERING FROM BUSINESS EXPERTS ..... 26 A) QUESTIONNAIRE 1 (2012/2013) ........................................................... 26 AA) STRUCTURE OF THE QUESTIONNAIRE ................................................ 26 BB) SELECTION AND CONTACTING OF INTERVIEWEES ............................... 27 B) QUESTIONNAIRE 2 (2013) .................................................................... 29 AA) REASONS FOR THE ADDITIONAL QUESTIONNAIRE .............................. 29 BB) STRUCTURE OF THE QUESTIONNAIRE ................................................ 29 CC) SELECTION AND CONTACTING OF INTERVIEWEES ............................... 30 C) EXECUTION OF THE ANALYSIS ............................................................... 30 AA) NUMBER OF ANSWERS, PERCENTAGE, AND ROUNDING .................... 30 BB) GENERAL AND SPECIFIC ANALYSIS ................................................ 31 CC) THREE MOST IMPORTANT ANSWERS ........................................... 31 DD) AVERAGE AND MEDIAN ............................................................... 31 EE) T-TEST ...................................................................................... 32 2. ANALYSIS OF COMPLIANCE DOCUMENTS PUBLISHED ON THE INTERNET .............. 33 C. STRUCTURE OF THE FOLLOWING REPORT .................................................................. 33 PART 2: CONTENT AND GENERAL EVALUATION OF COMPLIANCE PROGRAMS I. CONTENT OF COMPLIANCE PROGRAMS ........................................................................ 34 A. BASIC TYPES AND TARGETED TOPICS OF COMPLIANCE PROGRAMS ........................... 34 1. COMPLIANCE PROGRAMS AND OTHER TYPES OF PROGRAMS ............................. 35 A) TYPES OF PROGRAMS .......................................................................... 35 B) EXISTING COMPLIANCE MEASURES ....................................................... 37 C) COMPARISON WITH PREVIOUS STUDIES ................................................. 38 2. TOPICS TARGETED AND THEIR IMPORTANCE ................................................... 39 A) TOPICS TARGETED ............................................................................... 39 B) THREE MOST IMPORTANT COMPLIANCE TOPICS ..................................... 44 C) COMPARISON WITH PREVIOUS STUDIES ................................................. 46 3. IMPORTANCE OF COMPLIANCE TOPICS .......................................................... 47 4. RULES TO BE ENFORCED BY COMPLIANCE PROGRAMS ...................................... 52 B. ORGANIZATIONAL RESPONSIBILITY FOR COMPLIANCE PROGRAMS ............................... 53 1. COMPLIANCE RESPONSIBILITY ...................................................................... 53 2. REPORTING BY THE COMPLIANCE DEPARTMENT .............................................. 56 3. REPORTING BY THE CHIEF COMPLIANCE OFFICER ............................................ 56 CONTENTS IX 4. SIZE AND LOCATION OF COMPLIANCE DEPARTMENT ........................................ 58 5. COMPARISON WITH PREVIOUS STUDIES .......................................................... 58 C. ELEMENTS OF COMPLIANCE PROGRAMS ................................................................. 59 1. MEASURES OF INFORMATION AND EDUCATION ................................................. 59 A) TYPES OF MEASURES .......................................................................... 59 AA) RESULTS ..................................................................................... 59 BB) COMPARISON WITH PREVIOUS STUDIES ......................................... 61 B) USE OF EXTERNAL EXPERTS ................................................................... 63 C) EDUCATION TECHNIQUES ..................................................................... 66 2. MEASURES TO DETECT IRREGULAR OR UNETHICAL BEHAVIOR ............................... 67 A) TYPES OF MEASURES .......................................................................... 67 AA) RESULTS ..................................................................................... 67 BB) COMPARISON WITH PREVIOUS STUDIES ......................................... 73 B) REPORTED INCIDENTS .......................................................................... 75 C) NUMBER OF DETECTION MEASURES AND INFLUENCE OF REPORTED INCIDENTS ...................................................................... 77 3. ORGANIZATIONAL MEASURES AND INTERNAL SANCTIONS IN CASE OF INFRINGEMENTS ...................................................................................... 81 A) ORGANIZATIONAL MEASURES ................................................................. 81 B) SANCTIONS ......................................................................................... 82 AA) TYPES OF SANCTIONS .................................................................. 82 BB) IMPORTANCE OF DIFFERENT SANCTIONS .......................................... 83 4. SPECIAL COMMITMENT OF TOP MANAGEMENT .............................................. 84 5. CULTURE AND VALUES .................................................................................. 86 A) CULTURE AND CRIME ........................................................................... 86 B) SOCIAL VALUES AND ACTIVITIES ........................................................... 90 C) COMPARISON WITH PREVIOUS STUDIES ................................................. 94 6. OTHER COMPONENTS OF COMPLIANCE PROGRAMS .......................................... 95 D. COMPLIANCE INVESTIGATIONS ............................................................................... 96 1. VICTIMIZATION ........................................................................................... 96 A) VICTIMIZATION OF COMPANY .............................................................. 96 B) VICTIMIZATION OF THIRD PARTIES ......................................................... 97 C) RELEVANCE OF ECONOMIC CRIME ........................................................ 99 AA) RELEVANCE OF ECONOMIC CRIME IN GENERAL .............................. 99 BB) RELEVANCE OF ECONOMIC CRIME FOR OWN COMPANY ................. 99 D) COMPARISON WITH PREVIOUS STUDIES ............................................... 101 2. CARRYING OUT COMPLIANCE INVESTIGATIONS .............................................. 102 A) NUMBER AND TYPES OF INVESTIGATED INCIDENTS ................................ 102 B) INVESTIGATIVE SUPPORT BY MEANS OF COMPLIANCE STRUCTURE ............ 104 C) RESPONSIBLE INVESTIGATORS .............................................................. 105 D) COSTS OF EXTERNAL EXPERTS INVOLVED IN INTERNAL INVESTIGATIONS ...... 106 X CONTENTS 3. EMPLOYEES AND INVESTIGATIONS ............................................................... 108 A) EMPLOYEE PROTECTION ..................................................................... 108 B) AMNESTY PROGRAMS ........................................................................ 110 C) COSTS OF LEGAL ADVICE FOR EMPLOYEES ........................................... 113 4. INSURANCE ............................................................................................... 113 II. EVALUATION OF COMPLIANCE MEASURES .................................................................. 113 A. EFFECTIVENESS OF LEGAL REGULATIONS FOR CRIME PREVENTION ............................ 113 B. EFFECTIVENESS OF COMPLIANCE EFFORTS FOR CRIME PREVENTION .......................... 116 1. IMPLEMENTATION AND REVISION OF COMPLIANCE MEASURES ....................... 116 A) YEAR OF CREATION ............................................................................ 117 B) REASONS FOR TAKING UP COMPLIANCE MEASURES ............................. 117 C) IMPROVEMENT OF THE COMPLIANCE PROGRAM .................................... 118 AA) RESULTS OF STUDY .................................................................... 118 BB) COMPARISON WITH PREVIOUS STUDIES ....................................... 120 D) EVALUATING CREATION AND IMPROVEMENT OF COMPLIANCE PROGRAMS 121 E) COST-BENEFIT RATIO ......................................................................... 121 AA) RESULTS OF STUDY .................................................................... 121 BB) COMPARISON WITH PREVIOUS STUDIES ....................................... 123 F) PLANS TO CHANGE COMPLIANCE PROGRAM .......................................... 123 AA) RESULTS OF STUDY .................................................................... 123 BB) COMPARISON WITH PREVIOUS STUDIES ....................................... 124 2. EFFECTIVENESS OF COMPLIANCE MEASURES ................................................. 124 A) EVALUATION OF EFFECTIVENESS OF COMPLIANCE MEASURES ................. 124 B) EVALUATION OF OVERALL EFFECTIVENESS OF COMPLIANCE PROGRAMS ..... 132 C) COMPARISON WITH PREVIOUS STUDIES ............................................... 132 C. POSSIBLE INCENTIVES FOR CREATING COMPLIANCE PROGRAMS ............................... 133 1. MOTIVES FOR CREATING COMPLIANCE PROGRAMS ......................................... 133 2. DIRECT ENFORCEMENT STRATEGIES BY CREATING LEGAL COMPLIANCE DUTIES 136 3. INDIRECT ENFORCEMENT STRATEGIES BY CREATING LEGAL INCENTIVES ............. 139 4. OTHER INCENTIVES .................................................................................... 148 D. LEGAL REGULATION AND SELF-REGULATION ........................................................... 148 E. OTHER ASPECTS ................................................................................................ 150 III. INTERVIEWED COMPANIES AND INTERVIEWEES ......................................................... 150 A. INTERVIEWED COMPANIES ................................................................................. 150 1. LEGAL FORM AND LISTING ......................................................................... 150 2. SECTOR OF ACTIVITY, MARKETS, AND SIZE .................................................... 152 B. INTERVIEWEES ................................................................................................... 155 CONTENTS XI PART 3: SPECIAL COMPARATIVE EVALUATION OF DIFFERENT REGULATIVE APPROACHES I. EVALUATION OF STRATEGIES FOR THE PREVENTION OF CRIME ...................................... 158 A. COMPARING COMPLIANCE PROGRAMS AND LEGAL SANCTIONS FOR THE PREVENTION OF CRIME ........................................................................... 158 B. COMPARING LEGAL SANCTIONS AGAINST DIFFERENT ADDRESSEES FOR THE PREVENTION OF CRIME ........................................................................... 161 C. COMPARING DIFFERENT TYPES OF SANCTIONS FOR THE PREVENTION OF CRIME ........ 162 1. DIFFERENT SANCTIONS APPLIED AGAINST THE PERPETRATOR ............................ 162 2. DIFFERENT SANCTIONS APPLIED AGAINST THE SUPERIOR ................................ 165 3. DIFFERENT SANCTIONS APPLIED AGAINST THE COMPANY .............................. 169 D. CROSS-SECTION ANALYSIS .................................................................................. 173 II. EVALUATION OF STRATEGIES FOR CREATING COMPLIANCE PROGRAMS ........................ 174 A. DIRECT ENFORCEMENT STRATEGIES BY CREATING LEGAL COMPLIANCE DUTIES ........ 175 B. INDIRECT ENFORCEMENT STRATEGIES BY CREATING LEGAL INCENTIVES ..................... 177 1. MOTIVATING EFFECT OF SANCTIONS AGAINST THE PERPETRATOR ........................ 178 2. MOTIVATING EFFECT OF SANCTIONS AGAINST THE SUPERIOR ............................ 181 3. MOTIVATING EFFECT OF SANCTIONS AGAINST THE COMPANY .......................... 183 C. CROSS-SECTION ANALYSIS .................................................................................. 187 III. INTERVIEWED COMPANIES AND INTERVIEWEES ......................................................... 187 A. INTERVIEWED COMPANIES ................................................................................. 187 B. INTERVIEWEES ................................................................................................... 191 PART 4: RESULTS OF COMPLIANCE DOCUMENTS PUBLISHED BY DAX 30 COMPANIES I. COMPLIANCE AND ONLINE PRESENTATION ................................................................. 193 II. LEGAL TOPICS COVERED .......................................................................................... 194 III. ETHICAL TOPICS COVERED ........................................................................................ 196 IV. INFORMATION AND REPORTING STRUCTURES .............................................................. 197 V. COMPLIANCE INSTRUCTION ....................................................................................... 197 PART 5: SUMMARY AND CONCLUSIONS I. OBJECT, AIM, AND METHODOLOGY OF THE PRESENT STUDY ..................................... 199 II. EMPIRICAL RESULTS ON THE STATUS OF COMPLIANCE PROGRAMS IN GERMANY ....... 201 III. CONSEQUENCES AND HYPOTHESES FOR CRIMINAL POLICY ........................................ 204 IV. SUMMING UP: HYPOTHESES IN SHORT .................................................................. 218 XII CONTENTS ANNEX: QUESTIONNAIRES AND TABLES T-TEST I. QUESTIONNAIRES ...................................................................................................... 221 A. QUESTIONNAIRE 1 .............................................................................................. 222 1. PAPER VERSION ........................................................................................ 222 2. ONLINE VERSION ...................................................................................... 244 B. QUESTIONNAIRE 2 .............................................................................................. 269 PAPER VERSION ................................................................................................ 269 II. TABLES T-TEST ........................................................................................................ 282 A. QUESTIONNAIRE 1 .............................................................................................. 283 1. EVALUATION OF LEGAL MEASURES ............................................................... 283 2. DIRECT ENFORCEMENT MEASURES FOR COMPLIANCE PROGRAMS ..................... 285 3. INDIRECT ENFORCEMENT MEASURES FOR COMPLIANCE PROGRAMS ................... 285 B. QUESTIONNAIRE 2 .............................................................................................. 288 1. GENERAL APPROACHES .............................................................................. 288 2. SANCTIONS AGAINST THE PERPETRATOR (PREVENTION) ..................................... 289 3. SANCTIONS AGAINST THE SUPERIOR (PREVENTION) ......................................... 290 4. SANCTIONS AGAINST THE COMPANY (PREVENTION) ....................................... 292 5. DIRECT ENFORCEMENT STRATEGIES ............................................................... 295 6. SANCTIONS AGAINST THE PERPETRATOR (COMPLIANCE) ................................... 295 7. SANCTIONS AGAINST THE SUPERIOR (COMPLIANCE) ....................................... 296 8. SANCTIONS AGAINST THE COMPANY (COMPLIANCE) ..................................... 297 9. CROSS CRIMINAL ANALYSIS ........................................................................ 298 BIBLIOGRAPHY ................................................................................................................. 301
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author	Sieber, Ulrich 1950- Engelhart, Marc 1976-
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dewey-hundreds	300 - Social sciences
dewey-ones	340 - Law
dewey-raw	340
dewey-search	340
dewey-sort	3340
dewey-tens	340 - Law
discipline	Rechtswissenschaft Wirtschaftswissenschaften
format	Book
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series	Schriftenreihe des Max-Planck-Instituts für ausländisches und internationales Strafrecht
series2	Schriftenreihe des Max-Planck-Instituts für ausländisches und internationales Strafrecht : Reihe S, Strafrechtliche Forschungsberichte
spelling	Sieber, Ulrich 1950- Verfasser (DE-588)130082309 aut Compliance programs for the prevention of economic crimes an empirical survey of German companies Ulrich Sieber, Marc Engelhart Berlin Duncker & Humblot [2014] XXI, 312 Seiten Illustrationen, Diagramme txt rdacontent n rdamedia nc rdacarrier Schriftenreihe des Max-Planck-Instituts für ausländisches und internationales Strafrecht : Reihe S, Strafrechtliche Forschungsberichte Band S 140 Wirtschaftskriminalität (DE-588)4066464-8 gnd rswk-swf Effizienz (DE-588)4013585-8 gnd rswk-swf Compliance-System (DE-588)4442497-8 gnd rswk-swf Prävention (DE-588)4076308-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Wirtschaftskriminalität (DE-588)4066464-8 s Compliance-System (DE-588)4442497-8 s Prävention (DE-588)4076308-0 s Effizienz (DE-588)4013585-8 s DE-604 Engelhart, Marc 1976- Verfasser (DE-588)142853895 aut Schriftenreihe des Max-Planck-Instituts für ausländisches und internationales Strafrecht Reihe S, Strafrechtliche Forschungsberichte ; Band S 140 (DE-604)BV019700877 140 SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027475027&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Sieber, Ulrich 1950- Engelhart, Marc 1976- Compliance programs for the prevention of economic crimes an empirical survey of German companies Schriftenreihe des Max-Planck-Instituts für ausländisches und internationales Strafrecht Wirtschaftskriminalität (DE-588)4066464-8 gnd Effizienz (DE-588)4013585-8 gnd Compliance-System (DE-588)4442497-8 gnd Prävention (DE-588)4076308-0 gnd
subject_GND	(DE-588)4066464-8 (DE-588)4013585-8 (DE-588)4442497-8 (DE-588)4076308-0 (DE-588)4011882-4
title	Compliance programs for the prevention of economic crimes an empirical survey of German companies
title_auth	Compliance programs for the prevention of economic crimes an empirical survey of German companies
title_exact_search	Compliance programs for the prevention of economic crimes an empirical survey of German companies
title_full	Compliance programs for the prevention of economic crimes an empirical survey of German companies Ulrich Sieber, Marc Engelhart
title_fullStr	Compliance programs for the prevention of economic crimes an empirical survey of German companies Ulrich Sieber, Marc Engelhart
title_full_unstemmed	Compliance programs for the prevention of economic crimes an empirical survey of German companies Ulrich Sieber, Marc Engelhart
title_short	Compliance programs for the prevention of economic crimes
title_sort	compliance programs for the prevention of economic crimes an empirical survey of german companies
title_sub	an empirical survey of German companies
topic	Wirtschaftskriminalität (DE-588)4066464-8 gnd Effizienz (DE-588)4013585-8 gnd Compliance-System (DE-588)4442497-8 gnd Prävention (DE-588)4076308-0 gnd
topic_facet	Wirtschaftskriminalität Effizienz Compliance-System Prävention Deutschland
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027475027&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
volume_link	(DE-604)BV019700877
work_keys_str_mv	AT sieberulrich complianceprogramsforthepreventionofeconomiccrimesanempiricalsurveyofgermancompanies AT engelhartmarc complianceprogramsforthepreventionofeconomiccrimesanempiricalsurveyofgermancompanies

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