Dissertation: Compliance Management Systeme

Compliance Management Systeme

Konzeption und Wertrelevanz

COMPLIANCE, volume 18

Hamburg , 376 pages

ISBN 978-3-8300-9679-5 (print)
ISBN 978-3-339-09679-1 (eBook)

about this book

deutsch english

Due to increased legislator’s and public sensitivity compliance-violations involve serious financial losses for organizations. Compliance and its securing therefore experience a growing interest in practice. In the present book the author theoretically well-substantiated deviates a conceptual design of an effective and efficient compliance management system. This in its composition meets the internationally most important requirements and in its outcome ensures companywide compliance. In the capital market organizations are increasingly valued on the basis of qualitative performance indicators. Therefore it is also tested, to what extent externally reported information about the organization’s compliance management system are value-relevant, thus how far they are useful for capital market participant’s investment-decisions. Herewith the question can be answered, if in terms of value reporting a qualitative extension of the external reporting towards information about the compliance management system leads to an improvement of its information function.

As defined by critical rationalism the present research is substantiated both theoretically, in particular new institutional economically, and empirically, so that the achieved results likewise have a theoretical and action-oriented importance. Beside the realized academic progress hence practical recommendations for action can be given to organizations and legislators.

Taken as a whole former US Deputy Attorney General Paul McNulty’s sentence is economically reinforced: “If you think compliance is expensive, try non-compliance.“

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