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Optimal internal control regulation: Standards, penalties, and leniency in enforcement · Study

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ArticleOptimal internal control regulation: Standards, penalties, and leniency in enforcement

Stefan F. Schantl2020

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Articlegreen2020

Optimal internal control regulation: Standards, penalties, and leniency in enforcement

Stefan F. Schantl · Alfred Wagenhofer

36 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1968Crime and Punishment: An Economic Approach 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods 2000The Economic Theory of Public Enforcement of Law 2007Economic consequences of the Sarbanes–Oxley Act of 2002 2006The Sarbanes–Oxley Act and firms’ going-private decisions 2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations 2009How does internal control regulation affect financial reporting?1979The Optimal Tradeoff between the Probability and Magnitude of Fines

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Year2020

Typearticle

Published2020-12-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations36

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2020.106803

openalex_workW3108548112

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