Contents. Part 1: Introduction. Preface... V Figures... XIII Tables... XVIII Abbreviations... XIX

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1 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 Compliance Small, Middle-sized and Large Companies... 2 II. Current State of Research... 2 A. Scope of Economic Crime Criminological Research... 3 a) Studies by Research Institutions... 3 b) Police Statistics Studies by Private Organizations Summary... 8 B. Prosecution of Economic Crimes and Regulatory Offenses Prosecution of Economic Crimes Prosecution of Economic Regulatory Offenses ( Ordnungswidrigkeiten ) Summary and Resulting Questions C. Emergence of Compliance Programs Current Situation a) Increasing Importance of Compliance Programs b) Academic Empirical Studies c) Studies by Private Organizations General Legal and Self-Regulatory Compliance Frameworks a) Legal Regulation b) Self-Regulation: General Auditing Standard for Compliance c) Discourse on Compliance and Criminal Law... 21

2 VIII Contents 3. Open Questions III. Aims and Methods of Present Study A. Research Aims B. Research Methods Questionnaire-Based Information Gathering from Business Experts a) Questionnaire 1 (2012/2013) aa) Structure of the Questionnaire bb) Selection and Contacting of Interviewees b) Questionnaire 2 (2013) aa) Reasons for the Additional Questionnaire bb) Structure of the Questionnaire cc) Selection and Contacting of Interviewees c) Execution of the Analysis aa) Number of Answers, Percentage, and Rounding bb) General and Specific Analysis cc) Three Most Important Answers dd) Average and Median ee) T-Test Analysis of Compliance Documents Published on the Internet C. Structure of the Following Report Part 2: Content and General Evaluation of Compliance Programs I. Content of Compliance Programs A. Basic Types and Targeted Topics of Compliance Programs Compliance Programs and Other Types of Programs a) Types of Programs b) Existing Compliance Measures c) Comparison with Previous Studies Topics Targeted and Their Importance a) Topics Targeted b) Three Most Important Compliance Topics c) Comparison with Previous Studies Importance of Compliance Topics Rules to be Enforced by Compliance Programs B. Organizational Responsibility for Compliance Programs Compliance Responsibility Reporting by the Compliance Department Reporting by the Chief Compliance Officer... 56

3 Contents IX 4. Size and Location of Compliance Department Comparison with Previous Studies C. Elements of Compliance Programs Measures of Information and Education a) Types of Measures aa) Results bb) Comparison with Previous Studies b) Use of External Experts c) Education Techniques Measures to Detect Irregular or Unethical Behavior a) Types of Measures aa) Results bb) Comparison with Previous Studies b) Reported Incidents c) Number of Detection Measures and Influence of Reported Incidents Organizational Measures and Internal Sanctions in Case of Infringements a) Organizational Measures b) Sanctions aa) Types of Sanctions bb) Importance of Different Sanctions Special Commitment of Top Management Culture and Values a) Culture and Crime b) Social Values and Activities c) Comparison with Previous Studies Other Components of Compliance Programs D. Compliance Investigations Victimization a) Victimization of Company b) Victimization of Third Parties c) Relevance of Economic Crime aa) Relevance of Economic Crime in General bb) Relevance of Economic Crime for own Company d) Comparison with Previous Studies Carrying Out Compliance Investigations a) Number and Types of Investigated Incidents b) Investigative Support by Means of Compliance Structure c) Responsible Investigators d) Costs of External Experts Involved in Internal Investigations

4 X Contents 3. Employees and Investigations a) Employee Protection b) Amnesty Programs c) Costs of Legal Advice for Employees Insurance II. Evaluation of Compliance Measures A. Effectiveness of Legal Regulations for Crime Prevention B. Effectiveness of Compliance Efforts for Crime Prevention Implementation and Revision of Compliance Measures a) Year of Creation b) Reasons for Taking Up Compliance Measures c) Improvement of the Compliance Program aa) Results of Study bb) Comparison with Previous Studies d) Evaluating Creation and Improvement of Compliance Programs 121 e) Cost-benefit Ratio aa) Results of Study bb) Comparison with Previous Studies f) Plans to Change Compliance Program aa) Results of Study bb) Comparison with Previous Studies Effectiveness of Compliance Measures a) Evaluation of Effectiveness of Compliance Measures b) Evaluation of Overall Effectiveness of Compliance Programs c) Comparison with Previous Studies C. Possible Incentives for Creating Compliance Programs Motives for Creating Compliance Programs Direct Enforcement Strategies by Creating Legal Compliance Duties Indirect Enforcement Strategies by Creating Legal Incentives Other Incentives D. Legal Regulation and Self-Regulation E. Other Aspects III. Interviewed Companies and Interviewees A. Interviewed Companies Legal Form and Listing Sector of Activity, Markets, and Size B. Interviewees

5 Contents XI Part 3: Special Comparative Evaluation of Different Regulative Approaches I. Evaluation of Strategies for the Prevention of Crime A. Comparing Compliance Programs and Legal Sanctions for the Prevention of Crime B. Comparing Legal Sanctions Against Different Addressees for the Prevention of Crime C. Comparing Different Types of Sanctions for the Prevention of Crime Different Sanctions Applied Against the Perpetrator Different Sanctions Applied Against the Superior Different Sanctions Applied Against the Company D. Cross-Section Analysis II. Evaluation of Strategies for Creating Compliance Programs A. Direct Enforcement Strategies by Creating Legal Compliance Duties B. Indirect Enforcement Strategies by Creating Legal Incentives Motivating Effect of Sanctions Against the Perpetrator Motivating Effect of Sanctions Against the Superior Motivating Effect of Sanctions Against the Company C. Cross-Section Analysis III. Interviewed Companies and Interviewees A. Interviewed Companies B. Interviewees Part 4: Results of Compliance Documents published by DAX 30 Companies I. Compliance and Online Presentation II. Legal Topics Covered III. Ethical Topics Covered IV. Information and Reporting Structures V. Compliance Instruction Part 5: Summary and Conclusions I. Object, Aim, and Methodology of the Present Study II. Empirical Results on the Status of Compliance Programs in Germany III. Consequences and Hypotheses for Criminal Policy IV. Summing Up: Hypotheses in Short

6 XII Contents Annex: Questionnaires and Tables T-Test I. Questionnaires A. Questionnaire Paper Version Online Version B. Questionnaire Paper Version II. Tables T-Test A. Questionnaire Evaluation of Legal Measures Direct Enforcement Measures for Compliance Programs Indirect Enforcement Measures for Compliance Programs B. Questionnaire General Approaches Sanctions Against the Perpetrator (Prevention) Sanctions Against the Superior (Prevention) Sanctions Against the Company (Prevention) Direct Enforcement Strategies Sanctions Against the Perpetrator (Compliance) Sanctions Against the Superior (Compliance) Sanctions Against the Company (Compliance) Cross Criminal Analysis Bibliography

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