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Dissertations / Theses on the topic 'Corporate compliance'

Author: Grafiati

Published: 4 September 2021

Last updated: 29 July 2025

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1

Alnamlah, Abdullah Khaled. "Corporate Leverage, Constraints, and Compliance." ScholarWorks@UNO, 2019. https://scholarworks.uno.edu/td/2660.

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The first chapter evaluates the zero-leverage effect on firms' financial constraints. Moreover, using investment- and cash-to-cash-flow sensitivities as financial constraint indicators, the results suggest that unleveraged firms are expected to face lower constraints relative to leveraged firms. Lastly, the results indicate that the zero-leverage effect on firms’ financial constraints is more likely stronger for smaller firms, zero-dividend firms, firms with lower proportions of tangible assets, and growth firms. The second chapter develops a new quantitative measure that reflects the extent t

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2

Wilmes, Burkhard Wolf [Verfasser]. "Behavioral compliance : corporate compliance meets behavioral economics / Burkhard Wolf Wilmes." Paderborn : Universitätsbibliothek, 2018. http://d-nb.info/1153462680/34.

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3

Mahangila, Deogratius Ng'winula. "SMEs' corporate income tax compliance in Tanzania." Thesis, University of Southampton, 2014. https://eprints.soton.ac.uk/370451/.

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Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the thesis analysed whether corporate income tax compliance costs affect SMEs tax compliance behaviour. Lab

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4

Elmagrhi, Mohamed Husen Ali. "Corporate governance, voluntary compliance, corporate performance and executive pay : evidence from the UK." Thesis, University of Huddersfield, 2016. http://eprints.hud.ac.uk/id/eprint/30301/.

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This thesis quantitatively examines the extent to which UK corporate governance (CG) reforms have been effective in constraining excessive executive pay (EP) and enhancing CG compliance and corporate performance/valuation for 100 UK non-financial listed companies over the period 2008-2013 (i.e., 600 observations). In particular, this study aims to: (i) examine compliance and disclosure levels of CG rules contained in the 2010 UK Combined Code; (ii) examine factors that determine compliance and disclosure levels of CG recommendations contained in the 2010 UK Combined Code; (iii) investigate CG’

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5

Kanzenbach, Katrin [Verfasser]. "The Model of the Corporate Compliance Officer / Katrin Kanzenbach." Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2020. http://d-nb.info/1206077913/34.

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6

Tayo-Tiwo, Aderonke Alberta. "Nigerian Banks' Compliance with the Code of Corporate Governance." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5788.

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Frequent incidences of bank failures in Nigeria resulting in enormous losses of investments and jobs have raised questions about the level of banks' compliance with the code of corporate governance. This single exploratory case study shifted attention from the banks to the regulators of banks in Nigeria, the Central Bank of Nigeria (CBN), to find out the problems they may be encountering in getting the banks to be fully compliant. Purposeful sampling was used to select 25 senior participants who were directly involved with the monitoring of banks from CBN. The agency theory served as the conce

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7

Susila, Budi. "The compliance costs of large corporate taxpayers in Indonesia." Thesis, Curtin University, 2014. http://hdl.handle.net/20.500.11937/993.

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This thesis discusses the results of the first research undertaken to investigate the tax compliance costs of large corporate taxpayers in Indonesia. Using mail survey, the research shows that the costs are significant (i.e. IDR420 million per company per year or AUD38,621 with 2013 exchange rate; the net national compliance costs account for 0.1 per cent of the Gross Domestic Product) and that they are regressive. Staff’s salary contributes almost half of the costs.

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8

Rashed, Chra, and Georgiana Larsson. "UK pension providers´compliance with corporate governance codes, 2007-2009." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15081.

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The United Kingdom Combined Code is today the most fundamental corporate governance code applicable in United Kingdom. The nation of United Kingdom encourages governance practices by implementing the Directive 2006/46/EC on a voluntary basis before being mandatory. While corporate governance is applicable to many corporations, pension providers may be seen as one of the ideal market sector for governing, since they act as institutional investors representing a major shareholder group. Institutional investors may even improve corporate governance practices as they represent a major part of publ

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9

Waterman, K. Krasnow. "Knowledge discovery in corporate email : the compliance bot meets Enron." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/37574.

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Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management, 2006.<br>Includes bibliographical references (leaves 101-107).<br>I propose the creation of a real-time compliance "bot" - software to momentarily pause each employee's email at the moment of sending and to electronically assess whether that email is likely to create liability or unanticipated expense for the corporation. My thesis describes the confluence of historical events making such a product necessary and desirable - increase in corporate regulation, explosive growth of email, acceptance of email as evid

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10

Frederiksen, Matthew David. "Engaging physicians to support corporate compliance programs| A grounded theory study." Thesis, University of Phoenix, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3538847.

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<p> The purpose of this qualitative study was to discover strategies that hospital administrators can use to obtain support from physicians as they pertain to corporate compliance, while still remaining accountable and loyal to healthcare organizations. By interviewing eight physicians and eight hospital administrators, the study sample was used to gather information on behaviors that influence and affect physician participation in corporate compliance programs. Using the grounded theory design of qualitative research was most appropriate for this study. The use of purposive sampling was most

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11

Näs, Elvira, and Michael Nyman. "Corporate criminal liability in Sweden." Universität Leipzig, 2019. https://ul.qucosa.de/id/qucosa%3A36366.

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Swedish criminal law does not allow for corporate criminal liability as it is built on the basic principle of personal criminal liability, meaning that only private individuals are considered able to possess criminal liability and consequently commit crimes. However, a corporation may be subject to corporate fines and other sanctions if a crime has been committed during the corporation’s operations. Corporate fines are the closest equivalent to corporate criminal liability under Swedish law, which sole purposes is punitive although it has been deemed impossible to categorize corporate fines as

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12

Faber, Erasmus [Verfasser]. "Anreizbasierte Regulierung von Corporate Compliance : Ein rechtsvergleichender Beitrag zur Entwicklung der Rechtsgrundlagen von Compliance im deutschen Wirtschaftsrecht / Erasmus Faber." Baden-Baden : Nomos Verlagsgesellschaft mbH & Co. KG, 2014. http://d-nb.info/110761144X/34.

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13

Krimmer, Peter. "Sarbanes Oxley compliance identifying gains and costs for European companies." Saarbrücken VDM, Müller, 2005. http://deposit.ddb.de/cgi-bin/dokserv?id=2787618&prov=M&dok_var=1&dok_ext=htm.

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14

Chunhachatrachai, Papaporn. "Corporate income tax compliance costs of small and medium enterprises in Thailand." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/1488.

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This thesis is the first attempt to estimate tax compliance costs of Small and Medium Enterprises (SMEs) in Thailand. A mixed methodology approach has been used divided into two phases: phase I is the major quantitative phase, followed by a minor qualitative phase II. The findings demonstrate that tax compliance costs are a significant burden and a hidden cost upon SMEs in Thailand. A better tax policy to reduce tax compliance costs is recommended.

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15

Shabbir, Amama. "Does compliance matter? : an investigation of the relationship between compliance with the UK code of corporate governance and firm performance." Thesis, University of Reading, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.493812.

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Does compliance with the UK code of corporate governance matter for firm performance? This the central question guiding this entire thesis. Although a few earlier UK studies have examined this issue but have failed to find a clear answer, partly due to data limitations (being cross-sectional), partly due to a rather fragmented approach to the analysis, and perhaps even because performance is not measured appropriately.

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16

Huber, Hans-Peter. "Recent Legal Developments to Enhance Corporate Liability for Criminal Wrongdoing." Universität Leipzig, 2020. https://ul.qucosa.de/id/qucosa%3A70816.

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Due to the coalition agreement of CDU/CSU and SPD the German Government shall implement a new act on corporate criminal liability before the end of the current election period. After an informal draft from the ministry in lead, the BMJV, was leaked to the public this issue is frequently discussed in the media. The author tries to give an overview on the main items of the draft law, the major concerns against it and the mediating draft of the Munich Concept.

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17

Grützner, Thomas, Carsten Momsen, and Jonas Menne. "Draft bill on German corporate sanctions act." Universität Leipzig, 2019. https://ul.qucosa.de/id/qucosa%3A36365.

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After long discussions about the introduction of corporate criminal liability, the German Federal Ministry of Justice and Consumer Protection presented a first draft bill for a new Corporate Sanctions Act in August 2019. The act introduces a major shift in German Criminal law by proposing severe sanctions on companies for corporate criminal offenses. It includes regulations on internal investigations, compliance management systems and legal privilege. Since it was published, the act is discussed intensely among legal experts, politicians and the public. The following article presents the most

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18

Jungermann, Sebastian. "Does Germany need a new corporate sanctioning act?" Universität Leipzig, 2019. https://ul.qucosa.de/id/qucosa%3A36363.

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In summer 2019 the German Federal Ministry of Justice has unveiled a draft Corporate Sanctioning Act (Verbandssanktionengesetz) to combat corporate crime. In this article, the author comments on the intended changes and highlights some issues that could be better solved differently in practice.

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19

Ferdous, Chowdhury Saima. "Compliance with codes of corporate governance in developing economies : the case of Bangladesh." Thesis, University of Birmingham, 2013. http://etheses.bham.ac.uk//id/eprint/3993/.

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This thesis investigates the overall acceptance of the Code of Corporate Governance for Bangladesh by examining the level of acceptance and the factors influencing compliance. The study identifies the code provisions which are most and least complied with and examines the perceptions of different stakeholder groups relating to the barriers of good governance, the causes of non-compliance with the Code and the appropriate model of governance for Bangladesh. The study uses a questionnaire survey for the listed companies in Bangladesh and the semi-structured interview method with the stakeholder

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20

Romis, Monica. "Beneth corporate codes of conduct : what drives compliance in two Mexican garment factories." Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/33041.

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Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2005.<br>Includes bibliographical references (leaves 141-144).<br>This thesis addresses the question: under what conditions do corporate codes of conduct work? To answer this question, I develop two case studies of subcontracting factories that are subject to a multinational company's (MNC) code of conduct. These two factories have many similarities-both are in Mexico, both are in the apparel industry, and both produce for the same MNC. In addition, on the surface, they appear to have similar labor pra

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DeStefano, Michele, and Hendrik Schneider. "Compliance Elliance Journal: Trend Towards a New Punitivity?: Corporate Criminal Liability in Focus." Universität Leipzig, 2019. https://ul.qucosa.de/id/qucosa%3A36265.

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22

Jacob, Björktorp, and Robert Källenius. "Comply-or-explain in Sweden : A study on the quality of non-compliance explanations." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30074.

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Purpose: The purpose of this study is to examine the effectiveness of the comply-or-explain principle in Sweden to determine if the flexible approach is functioning as in-tended. Research design: This paper scrutinizes the quality of the explanations with respect to the Swedish Corporate Governance Code. A quantitative research with a cross-sectional design has been performed and the data collection covers 241 companies listed on Nasdaq OMX Stockholm for the fiscal year of 2014. The secondary data has been gathered from corporate governance reports of the researched companies and analysed by u

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23

Luef-Kölbl, Heidelinde. "Experiences with the Austrian Act on Corporate Criminal Liability (“Verbandsverantwortlichkeitsgesetz” or “VBVG”)." Universität Leipzig, 2020. https://ul.qucosa.de/id/qucosa%3A70824.

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The Austrian Act on Corporate Criminal Liability (VbVG) entered force on 1 January 2006 and has now been in effect fourteen years. The following article will evaluate the VbVG’s frequency of application in practice and critically examine the dominance of procedural termination (rather than prosecution) at the discretion of the district attorney’s office.

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24

Persson, Therese, and Helena Karsberg. "Swedish Code of Corporate Governance : A study of the compliance with the code among Swedish listed companies." Thesis, Jönköping University, JIBS, Business Administration, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-90.

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<p>After several scandals in the US, the focus on corporate governance has increased rapidly and led to implementations of “codes of best practice” in many countries. In 2002, the Swedish government appointed a committee with the purpose to develop a Swedish Code of Corporate Governance. The purpose with the code is to help the Swedish industry to regain its confidence in order to attract capital after the scandals that have occurred. The code shall be implemented by Swedish com-panies listed on the A-list on the Stockholm stock exchange and companies on the O-list with a market value above 3

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25

Hempel, Jan Markus Wiemken Florian. "Managerhaftung im Wandel Sarbanes-Oxley und corporate governance in Deutschland ; [IT-Risikomanagement und compliance]." Bremen Salzwasser-Verl, 2006. http://deposit.ddb.de/cgi-bin/dokserv?id=2805246&prov=M&dok_var=1&dok_ext=htm.

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26

Sobhan, Md Abdus. "Corporate governance reform in a developing country : the case of Bangladesh." Thesis, University of Edinburgh, 2014. http://hdl.handle.net/1842/9935.

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Bangladesh reformed its corporate governance by adopting Bangladesh Corporate Governance Guidelines-2006 (the BCGG-2006 hereafter) due to pressures from international financial institutions (IFIs). However, there is huge controversy in prior literature regarding the IFIs’ suggested reform initiatives. The thesis asks specific research questions: RQ1. Do institutional investors and bankers in Bangladesh perceive that the level of compliance with the BCGG-2006 by the investee or borrowing company influences the investment and lending decisions respectively? RQ2.1. To what extent is the BCGG-2006

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27

Erensoy, Mujde. "Corporate Governance Compliance: A Study Of The Publicly Traded Companies On Istanbul Stock Exchange." Thesis, METU, 2011. http://etd.lib.metu.edu.tr/upload/12613939/index.pdf.

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In the contemporary global world, corporate governance is one of the most frequently referred business term. This study examines the corporate governance compliance reports submitted to Capital Markets Board (CMB) by the publicly traded companies on Istanbul Stock Exchange (ISE). In the analysis, relation among corporate governance compliance and size and ownership structure is investigated. Corporate governance compliance scores of the companies are obtained from Corporate Governance Index constructed based on CMB&rsquo<br>s Corporate Governance Principles. The results indicate that size for

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Galietti, Francesco [Verfasser], Uwe H. [Akademischer Betreuer] Schneider, and Dirk [Akademischer Betreuer] Schierek. "Compliance in cross-border corporate groups / Francesco Galietti. Betreuer: Uwe H. Schneider ; Dirk Schierek." Darmstadt : Universitäts- und Landesbibliothek Darmstadt, 2015. http://d-nb.info/1111911290/34.

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29

Ebbers, Gabriele K. "A comparative analysis of regulatory strategies in accounting and their impact on corporate compliance." Thesis, Bangor University, 1998. https://research.bangor.ac.uk/portal/en/theses/a-comparative-analysis-of-regulatory-strategies-in-accounting-and-their-impact-on-corporate-compliance(c9fce03d-7a85-4018-8fed-b1f93db4dccc).html.

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This thesis analyses whether compliance behaviour in financial reporting may be influenced by differences in regulatory sources and in the design of the regulations themselves. A logistic binomial model is -used to describe the relative odds of full compliance rather than regulatory avoidance by way of partial or creative compliance. The analysis is based on the accounting policies adopted by internationally listed companies registered in Europe where, despite the harmonising impact of the European company law directives, regulatory strategies in accounting continue to be diverse.

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Přidal, Martin. "Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75024.

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Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of cor

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Ama-Njoku, Ada. "The disparity in compliance with sustainability policies: the mining industry and the financial industry in South Africa." Thesis, University of Western Cape, 2012. http://hdl.handle.net/11394/3295.

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Abdul-Jabbar, Hijattulah. "Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs." Thesis, Curtin University, 2009. http://hdl.handle.net/20.500.11937/2115.

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This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small and Medium Enterprises (SMEs) in Malaysia under the Income Tax Self-Assessment System (SAS). This is the first study on corporate income tax compliance in the Malaysian context and among the first to integrate tax compliance costs, tax attitudes and the likely compliance behaviour of corporations, both in Malaysia and internationally. Thus it makes a significant contribution

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Kohli, Meha. "Disclosure and Compliance Practices and Associated Corporate Characteristics - A Study of Listed Companies in India." VCU Scholars Compass, 2012. http://scholarscompass.vcu.edu/etd/385.

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The present study empirically investigates the level of compliance by listed Indian firms with disclosure requirements of Indian Accounting Standards. India’s Accounting Standards have been gradually converging with the International Financial Reporting Standards (IFRS) since 2001. India currently stands on the verge of adopting the International standards. Indian companies are working fervently towards adopting IFRS. This provides an extraordinary research environment to assess the level of compliance during this transitional time as well as lending an opportunity for a post adoption study. T

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34

LEONEL, Matheus Sabbag. "Programas de Compliance e acionistas: uma an??lise sobre a rela????o entre o perfil do controlador e as pr??ticas de integridade adotadas pelas companhias brasileiras." FECAP, 2017. http://tede.fecap.br:8080/jspui/handle/jspui/748.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-09-27T14:32:25Z No. of bitstreams: 2 Matheus Sabbag Leonel.pdf: 5550296 bytes, checksum: 6f362aaa2bd2343bdc89e022d3bb838f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)<br>Made available in DSpace on 2017-09-27T14:32:25Z (GMT). No. of bitstreams: 2 Matheus Sabbag Leonel.pdf: 5550296 bytes, checksum: 6f362aaa2bd2343bdc89e022d3bb838f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-04-18<br>This article presents a evaluation of the compliance programs implem

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Campos, Nave Susana [Verfasser]. "Rechtsstaatliche Regeltreue? : Corporate Compliance als zwingende Antwort des freiheitsliebenden Unternehmens im Wirtschaftsstrafrecht / Susana Campos Nave." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2012. http://d-nb.info/1042424144/34.

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Mutiro, Newton Sly. "The perception of corporate services in a Metropolitan Municipality on King III good governance compliance." Thesis, Cape Peninsula University of Technology, 2013. http://hdl.handle.net/20.500.11838/1000.

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Thesis submitted in partial fulfilment of the requirements for the degree Master of Technology: Business Administration in Project Management in the Faculty of Business at the Cape Peninsula University of Technology 2013<br>Good governance has been and is a growing phenomenon for almost all business organisations regardless of size, profit margins and purpose for existence. Government, quasi-government, non-governmental organisations and even civic organisations have adopted a project-based approach to business. The City of Cape Town Metropolitan Municipality is one such organisation that

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Douglas, Anneli. "A survey of corporate travellers in South Africa towards a model for travel policy compliance /." Thesis, Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-04012009-235957/.

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38

Mohd, Isa Khadijah. "Corporate taxpayers’ compliance variables under the self-assessment system in Malaysia : a mixed methods approach." Thesis, Curtin University, 2012. http://hdl.handle.net/20.500.11937/1796.

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This thesis examines corporate taxpayers’ compliance variables and analyses the influence of business characteristics on compliance behaviour. A two-phase exploratory mixed methods approach was employed to explore participants’ views of corporate taxpayers’ compliance variables, with the intention of using this information to develop a survey instrument. The method comprised eight focus group interviews with 60 tax auditors from the Inland Revenue Board of Malaysia (IRBM), and a mixed-mode survey among selected Malaysian corporate taxpayers. Thematic analysis and descriptive and inferential an

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Shakri, Irfan Haider. "The impact of corporate governance compliance and capital structure on firm performance: Evidence from Pakistan." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2021. https://ro.ecu.edu.au/theses/2493.

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Background: Over the past decades corporate governance (CG) has emerged in importance for academics and practitioners in terms of its determinants and its impact on several firm level attributes. However, the importance of the issue has yet to be advocated in emerging markets where capital markets are still evolving, and the rights of shareholders are less protected. Pakistan is no exception to this scenario, where the capital market is yet to mature, CG practices are only recently widely adopted and regulatory CG guidelines on compliance are relatively new and developing. Purpose: Code of Cor

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Souza, Jane Dias Gomes de. "A importância da função de compliance em instituições financeiras." reponame:Repositório Institucional do BNDES, 2013. https://web.bndes.gov.br/bib/jspui/handle/1408/7025.

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O tema foi escolhido devido a sua importância frente as frequentes notícias divulgadas, pela mídia em geral, de casos relacionados às diversas formas de erros, fraudes e corrupções que estão expostas às instituições financeiras. Assim, de forma a evitar e minimizar os efeitos destes atos, que, em alguns casos, podem atingir a imagem da empresa gerando descredibilidade e, em última instância, até a descontinuidade dos negócios e, com isso, sérios reflexos na sociedade, as autoridades competentes buscam minimizar os diversos riscos envolvidos através de leis e regulamentos. No Brasil, tem se est

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Hassaan, Marwa. "Corporate governance and compliance with International Financial Reporting Standards (IFRSs) : evidence from two MENA stock exchanges." Thesis, Aston University, 2012. http://publications.aston.ac.uk/25613/.

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This study examines the influence of corporate governance structures on the levels of compliance with IFRSs disclosure requirements by companies listed on the stock exchanges of two leading MENA (Middle East and North Africa) countries, Egypt and Jordan. This study employs a cross-sectional analysis of a sample of non-financial companies listed on the two stock exchanges for the fiscal year 2007. Using an unweighted disclosure index, the study measures the levels of compliance by companies listed on the two stock exchanges investigated. Univariate and multivariate regression analyses are used

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Rissy, Yafet Yosafet Wilben. "Corporate governance in people's credit banks in Indonesia: A study of the standards, model and compliance." Thesis, Queensland University of Technology, 2018. https://eprints.qut.edu.au/120982/1/Yafet%20Yosafet%20Wilben_Rissy_Thesis.pdf.

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This thesis is a study of corporate governance standards, model and compliance in People's Credit Banks (PCBs) in Indonesia. Applying a mixture of doctrinal legal research and empirical qualitative research, the thesis reveals that most of the standards are in line with international best practice. The thesis also finds the stakeholder model is acknowledged and PCBs must comply with their governance structure or be punished. However, several weaknesses are identified including that the existing regulations need to be adjusted to make the stakeholder model more applicable, and PCBs need to take

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Bleicken, Kai Christian, Elisabeth Engels, and Hendrik Schneider. "Between criminal law and corporate social responsibility: Drug Donations to HCPS and HCIS in the Age of the Coronavirus." Universität Leipzig, 2020. https://ul.qucosa.de/id/qucosa%3A70815.

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44

De, Carli Carla Veríssimo. "Anticorrupção e compliance : a (in)capacidade da lei 12.846/2013 para motivar as empresas brasileiras à adoção de programas e medidas de compliance." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/149239.

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A tese aqui desenvolvida é a de que a Lei 12.846/2013, também conhecida como lei anticorrupção, não será capaz de incentivar as empresas brasileiras à adoção de programas ou medidas simplificadas de compliance. A responsabilização administrativa e civil não é tão dissuasiva como poderia ser a responsabilização criminal. O estudo da lei por meio da análise econômica do direito sugere que um agente econômico racional não investiria em compliance, porque a utilidade esperada com a prática do delito é muito superior à utilidade caso a empresa não praticasse o delito, em razão da baixíssima probabi

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Bragato, Adelita Aparecida Podadera Bechelani. "O compliance no Brasil: a empresa entre a ética e o lucro." Universidade Nove de Julho, 2017. http://bibliotecatede.uninove.br/handle/tede/1646.

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Submitted by Nadir Basilio (nadirsb@uninove.br) on 2017-06-05T19:55:24Z No. of bitstreams: 1 Adelita Aparecida Podadera Bechelani Bragato.pdf: 1625812 bytes, checksum: 95413ba53ca51266c229f67ad3d1ee8a (MD5)<br>Made available in DSpace on 2017-06-05T19:55:24Z (GMT). No. of bitstreams: 1 Adelita Aparecida Podadera Bechelani Bragato.pdf: 1625812 bytes, checksum: 95413ba53ca51266c229f67ad3d1ee8a (MD5) Previous issue date: 2017-02-23<br>Globalization brought with it positive and negative effects and, among the negative effects, it was possible to observe the companies' search for profit at an

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Reaño, Peschiera José Leandro. "The usefulness of the criminal compliance programs to the companies that operate in Peru." THĒMIS-Revista de Derecho, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/109475.

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As a consequence of the 2007 financial crisis, companies have been focusing on managing the risks of normative infringement as an integral part of the notion of a business risk. This practice is encouraged by the implementation of normative with cross-border effects and reach, as well as by the growing internal regulations of autonomous criminal liability of corporate bodies systems.In the context of the circumstances described, in the present article the author analyzes: (i) the practical performance of the Criminal Compliance programs; (ii) their minimum content to exonerate or mitigate the

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Akande, Oyebola Bejide. "Corporate Governance Issues in the Nigerian Banking Industry." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2467.

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Corporate governance issues resulting from bad governance, fraudulent activities, insider abuse, and corruption have attracted the attention of shareholders and regulators in the banking industry. The financial crisis that erupted from the United States affected the financial institutions of both developed and developing countries, among which Nigerian banks belong. The Central Bank of Nigeria removed 8 managing directors and executive directors due to bad governance, nonperforming loans of 61%, and toxic assets of $13.3 billion; the Central Bank injected 620 billion naira into the banks. The

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Coccolo, Martina <1992&gt. "The Role of Corporate Social Responsibility on the Global Supply Chain in the Achievement of Workplace Compliance." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/11574.

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Multinational Enterprises (MNEs) are economically stronger than some developing countries and their capacity to impose their influence in order to keep high their competitiveness at expenses of workers rights is well known. An efficient regulatory body capable of holding all MNEs accountable for harmful behaviour does not exist so far, since many initiatives have been weak both at national and international level, even if intergovernmental organizations have tried to create a global reference framework for responsible behaviour. For all these reasons the issue of Corporate Social Responsibili

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Pawliw, Pierre. "Remolding a company through a compliance program : the case of Siemens." Thèse, Université de Sherbrooke, 2016. http://hdl.handle.net/11143/8898.

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Abstract : Since at least the 1980's, a growing number of companies have set up an ethics or a compliance program within their organization. However, in the field of study of business management, there is a paucity of research studies concerning these management systems. This observation warranted the present investigation of one company's compliance program. Compliance programs are set up so that individuals working within an organization observe the laws and regulations which pertain to their work. This study used a constructivist grounded theory methodology to examine the process by which a

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Clamer, Roberto. "Avaliação dos sistemas de compliance com a governança corporativa nas organizações da Serra Gaúcha : uma análise nas empresas de capital aberto com ações na BM&F Bovespa." reponame:Repositório Institucional da UCS, 2018. https://repositorio.ucs.br/11338/4158.

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A fraude nos negócios do âmbito empresarial causa temor para a alta direção das organizações, devido à complexidade e ao dinamismo dos processos corporativos, que ensejam ao descontrole da ética de responsabilidade. Contudo, as agências reguladoras, juntamente com as entidades de fiscalização e padronização, bem como os órgãos de repressão aos crimes de corrupção, estão promovendo a integridade nas empresas através das exigências da governança corporativa na administração, com foco na lisura e competência da gestão. Nesse contexto, o sistema de compliance tem função essencial para assegurar a

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