The impact of the US legislation on company measures of control and prevention

The spectacular business scandals in recent years have led both the legislative and business companies to rethink and redesign their strategies. This article analyzes the worldwide impact of reforms in economic crime legislation emanating from the USA. Empirical data are reported showing that the US...

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Autor principal: Bussmann, Kai-Detlef 1955- (Autor)
Otros Autores: Matschke, Sebastian
Tipo de documento: Electrónico Artículo
Lenguaje:Inglés
Publicado: 2008
En: Crime, law and social change
Año: 2008, Volumen: 49, Número: 5, Páginas: 349-364
Acceso en línea: Volltext (lizenzpflichtig)
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Palabras clave:
Audit Committee
Corporate Governance
Crime Prevention
German Company
Stock Exchange
Descripción
Sumario:The spectacular business scandals in recent years have led both the legislative and business companies to rethink and redesign their strategies. This article analyzes the worldwide impact of reforms in economic crime legislation emanating from the USA. Empirical data are reported showing that the US regulations are generating a spillover effect spreading beyond its sphere of operation. It is particularly notable that international stock-exchange-listed companies are orienting themselves increasingly toward the legal standards of the USA.
Notas:Literaturverzeichnis: Seite 363-364
ISSN:1573-0751
DOI:10.1007/s10611-008-9116-6