Professional Testimonial Privileges A Law and Economics Perspective

Attorneys, accountants, and journalists play an important role as gatekeepers and monitors against wrongdoing in promoting corporate compliance with the law. These three professional groups assert that the testimonial privilege is crucial for the efficien

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GABLER EDITION WISSENSCHAFT Ökonomische Analyse des Rechts Herausgegeben von Professor Dr. Peter Behrens Professor Dr. Thomas Eger Professor Dr. Manfred Holler Professor Dr. Claus Ott Professor Dr. Hans-Bernd Schäfer (schriftführend) Universität Hamburg, Fakultät für Rechtswissenschaft und Fakultät für Wirtschafts- und Sozialwissenschaft

Die ökonomische Analyse des Rechts untersucht Rechtsnormen auf ihre gesellschaftlichen Folgewirkungen und bedient sich dabei des methodischen Instrumentariums der Wirtschaftswissenschaften, insbesondere der Mikroökonomie, der Neuen Institutionen- und Konstitutionenökonomie. Sie ist ein interdisziplinäres Forschungsgebiet, in dem sowohl Rechtswissenschaftler als auch Wirtschaftswissenschaftler tätig sind und das zu wesentlichen neuen Erkenntnissen über Funktion und Wirkungen von Rechtsnormen geführt hat. Die Schriftenreihe enthält Monographien zu verschiedenen Rechtsgebieten und Rechtsentwicklungen. Sie behandelt Fragestellungen aus den Bereichen Wirtschaftsrecht, Vertragsrecht, Haftungsrecht, Sachenrecht und verwaltungsrechtliche Regulierung.

Ido Baum

Professional Testimonial Privileges A Law and Economics Perspective

With a Foreword by Prof. Dr. Hans-Bernd Schäfer

GABLER EDITION WISSENSCHAFT

Bibliographic information published by the Deutsche Nationalbibliothek The Deutsche Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data are available in the Internet at http://dnb.d-nb.de.

Dissertation Universität Hamburg, 2008

1st Edition 2008 All rights reserved © Gabler | GWV Fachverlage GmbH, Wiesbaden 2008 Editorial Office: Frauke Schindler / Anita Wilke Gabler is part of the specialist publishing group Springer Science+Business Media. www.gabler.de No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the copyright holder. Registered and/or industrial names, trade names, trade descriptions etc. cited in this publication are part of the law for trade-mark protection and may not be used free in any form or by any means even if this is not specifically marked. Cover design: Regine Zimmer, Dipl.-Designerin, Frankfurt/Main Printed on acid-free paper Printed in Germany ISBN 978-3-8349-1341-8

Foreword This work contributes to a field in the literature of law & economics in which little research has been done thus far namely the relationship between corporate law and procedural law such as the rules of evidence and of civil procedure. As the reader will discover in the following pages, attorneys, accountants, and journalists, each play an important role in promoting corporate compliance with the law as gatekeepers and monitors against wrongdoing. Ido Baum evaluates the importance of the professional testimonial privilege - a rule that allows the professional to refrain from testifying with regard to information received from his client - in promoting this objec

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