Suchergebnisse

• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  An International Perspective on Anti-Corruption: U.S. Foreign Corrupt Practices Act and OECD Anti-Bribery Convention

  Charles Duross, James Koukios

  …. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1.2.2 FCPA Enforcement… …restrictions can form the basis of an FCPA books-and-records violation. 1.2.2 FCPA Enforcement The FCPA is enforced by two agencies, the U.S. Department of… …regularly brings enforcement actions against companies and individuals for criminal violations of the FCPA.19 In considering whether, and what type of… …, enforcement action to bring against a company, DOJ prosecutors must consider the Principles of Federal Prosecution of Business Organizations.20 Because it can… …corporate enforcement actions in 2023 but did not bring any enforcement actions against individuals. See generally https://www.sec.gov/enforce/… …sec-enforcement-actions-fcpa-cases (last visitedMay 2, 2024). 23 All nine of SEC’s 2023 enforcement actions involved the FCPA’s accounting provi- sions. 24 Report of Investigation… …Pursuant to Section 21(a) of the Securities Exchange Act of 1934 and Commission Statement on the Relationship of Cooperation to Agency Enforcement Decisions… …Section 21 of the Exchange Act, 15 U.S.C. §78u. 5 minal Division’s Corporate Enforcement Policy.21 If DOJ determines that an enforcement action is… …, or it can seek an indictment and, potentially, take the matter to trial. SEC regularly brings enforcement actions against companies and occasionally… …brings enforcement actions against individuals.22 As compared to DOJ, SEC places a particular emphasis on enforcing the FCPA’s accounting provisions.23 In…

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• eBook-Kapitel aus dem Buch Enforcement und BilKoG

  Einleitung

  Prof. Dr. Peter Haller, Nina Bernais

  …von, Rüdiger, Kapitalmarkt, DK 2004, S. 328-329. Das Bilanzkontrollgesetz und sein Beitrag zum Enforcement 20 schung ausgenutzt wird. Weiterhin… …sein Beitrag zum Enforcement 22 gesetzes (BilReG) und des Bilanzkontrollgesetzes (BilKoG) als Teile des 10- Punkte-Programms zur Stärkung der…
• eBook-Kapitel aus dem Buch Korruptionsprävention im Auslandsvertrieb

  Einleitung

  Dr. Lutz Nepomuck

  …11 1 Siehe OECD-Report „2021 Data on Enforcement of the Anti-Bribery Convention“, S. 2 ff. 2 Siehe OECD-Report „2021 Data on Enforcement of the… …. Transparency International, Corruption Perceptions Index 2022. 7 Vgl. Transparency International, Progress Report 2015: Assessing Enforcement of the…
• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  The evolution and challenges for Compliance and Integrity Management in Latin America

  Fernando Cevallos

  …characterized by their tendency towards the signalling of commitments rather than carrying out concrete implementation and enforcement activities (as suggested by… …is an issue concerning an office, thus largely leaving anti-corruption efforts out of the private sector due to the lack of enforcement and political… …traditionally been the target of law enforcement efforts that were, for the most part, unconcerned with seeing these ethical ‘failures’ as a problem of labelling… …, andmunicipal agencies. Furthermore, Brazil's judiciary and law enforcement agencies have increasin- gly focused on corruption cases. The judiciary has shown a… …mitigating factors that may allow them to reduce potential sanctions and penal- ties (if andwhen enforcement begins). Today the ‘integrity policy’ is a… …document, not been adopted by all companies nor implemented by companies since there is no enforcement or audits by the regulators. Translating this into… …about the independence of the judiciary and law enforcement agencies. Despite the challenges, there were notable legislative attempts to enhance anti-… …realized, as the implementation and enforcement of new laws are often inconsistent. Corruption remains deeply entrenched in many areas of Salvadoran society…

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• eBook-Kapitel aus dem Buch Enforcement-Guide

  Handlungsempfehlungen

  Prof. Dr. Henning Zülch, Dr. Oliver Beyhs, Dr. Sebastian Hoffmann, Dr. Günther Hirschböck

  …Aus Sicht des Enforcers denken und entsprechend handeln!  − Ein  gewisses  Maß  an  strategischem  Verhalten  ist  auch  im  Enforcement‐ Verfahren unerlässlich.  − Hilfreich  hierbei  ist  es,  sich …

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• eBook-Kapitel aus dem Buch Handbuch Compliance-Management

  EU and U.S. Sanctions Compliance

  John E. Smith, Felix Helmstädter, Alexander Eisenfeld, Nicholas W. Kennedy

  …5.2.3.3 EU Sanctions Enforcement… …. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 5.2.4.3 U.S. Sanctions Enforcement… …enforcement proceedings. The roles of the European Com- mission5 and the EU Council6 are mostly limited to assisting with the prepara- tion of legislative… …conflicts of laws scenarios. It may result in enforcement action under both conflicting sanctions regimes and cause serious economic damage following civil… …the underlying economic, legal, or other relevant considerations. 5.2.3.3 EU Sanctions Enforcement The 27 Member States remain responsible for applying… …authorities and (ultimately) the courts apply and enforce EU sanctions. They have been joined by a new body, the Central Office for Sanctions Enforcement… …established at the end of 2022. The Central Office for Sanc- tions Enforcement coordinates between the various enforcement bodies and pools certain enforcement… …tasks, particularly in the areas of sanctions monito- ring and asset investigation. Sanctions enforcement actions are based on (divergent) national…

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• eBook-Kapitel aus dem Buch Corporate Governance in der Finanzwirtschaft

  Accounting-Compliance

  Prof. Dr. Joachim S. Tanski

  …betriebswirtschaftliche Veranstaltung 78  2.1  Compliance als wertschaffender Faktor 78  2.2  Compliance, Compliance-Management und Enforcement 79  3 … …(enforcement) gesorgt. Werden Gesetze also nicht freiwillig, d. h. aus Einsicht, befolgt, dann liegt eine dennoch stattfindende Befol- gung häufig im Wunsch nach… …evade.“19 Es kann also keine Compliance ohne Bereitschaft zur Compliance geben. 2.2 Compliance, Compliance-Management und Enforcement Die vorstehenden… …innerbetriebliche Gegenstück zum außerbetrieblichen Enforcement ist. Während ein Compliance-Management die Einhaltung von Vorgaben und Regelungen unterstützt und… …ggf. absichert, dient das Enforcement der Feststellung – endgültiger – Regelverstöße und bereitet deren Ahndung vor. ___________________ 20 Vgl. zu… …anforderungs- gerechten Ergebnisses Compliance- Management Absicherung durch Enforcement Überwachungs- und Prüfungsaktivitäten Unterstützungs- aktivitäten… …Prozess zur Erfüllung der Anforderung Abbildung 1: Grundverhältnis Compliance-Management zu Enforcement. 3 Compliance-Management im Accounting 3.1… …AktG § 289 V HGB Abschluss- prüfer §§ 316 ff. HGB Aufsichtsrat § 111 I und § 171 AktG DPR § 342 HGB Compliance Enforcement Abbildung 2… …die Einhaltung der Steuergesetzte bzw. wendet sich direkt dem Enforcement (insbes. §§ 193-217 AO) zu. In der Abgabenordnung hat eine gewisse… …Compliance 92 Enforcement; lediglich der Abs. 1 dieser Norm entfaltet auch eine Compliance- wirkung, da bei einem Verstoß gegen diese Regelungen keine…

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• eBook-Kapitel aus dem Buch Compliance kompakt

  Accounting Compliance

  Oliver Wojahn
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 6: Bausch & Lomb (1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …creates the risk of im- proper revenue recognition,” said Thomas C. Newkirk, associate director of the SEC’s division of enforcement. In December 1995… …Exchange Commission: In the Matter of Bausch & Lomb, Inc., Harald O. John- son, Ermin Ianacone, and Kurt Matsumoto, Accounting and Auditing Enforcement…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …to the letter and the spirit of the accounting rules,” SEC enforcement director Richard H. Walker said in a statement. The SEC also launched an… …, in August 2003, the SEC ended its investigation of PwC with no enforcement action against the audit firm. Accounting Fraud in U.S…