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Optimal internal control regulation: Standards, penalties, and leniency in enforcement
16 references·5 citing·52 second hop
Optimal internal control regulation: Standards, penalties, and leniency in enforcement (2020)Optimal internal control regulation: Stan…Accounting Manipulation, Peer Pressure, and Internal Control (2016)Accounting Manipulation, Peer…Strategic Leniency and Cartel Enforcement (2009)Strategic Leniency and Cartel…How does internal control regulation affect financial reporting? (2009)How does internal control reg…Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations (2008)Why do firms go dark? Causes …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Costs to Comply with SOX Section 404 (2008)Costs to Comply with SOX Sect…Economic consequences of the Sarbanes–Oxley Act of 2002 (2007)Economic consequences of the …The Sarbanes–Oxley Act and firms’ going-private decisions (2006)The Sarbanes–Oxley Act and fi…Speeding, Terrorism, and Teaching to the Test* (2006)Speeding, Terrorism, and Teac…Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations (2005)Why Do Firms Go Dark? Causes …Classifications Manipulation and Nash Accounting Standards (2002)Classifications Manipulation …Strategic Interaction in Auditing: An Analysis of Auditors' Legal Liability, Internal Control System Quality, and Audit Effort (2001)Strategic Interaction in Audi…The Economic Theory of Public Enforcement of Law (2000)The Economic Theory of Public…A Note on Optimal Fines When Wealth Varies Among Individuals (1990)A Note on Optimal Fines When …The Optimal Tradeoff between the Probability and Magnitude of Fines (1979)The Optimal Tradeoff between …Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Econ…Internal control level and enterprise strategic aggressiveness (2025)Internal control level and en…Expert Perceptions on Anti-bribery and Corruption Policies in Sports Governing Bodies: Implications for Ethical Climate Theory (2023)Expert Perceptions on Anti-br…The Journal of Accounting and Public Policy at 40: A bibliometric analysis (2022)The Journal of Accounting and…The impact of institutional investors' corporate site visits on corporate social responsibility (2022)The impact of institutional i…The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France (2022)The effect of internal contro…Testing for Higher Order Serial Correlation in Regression Equations when the Regressors Include Lagged Dependent Variables (1978)Leniency programs and cartel prosecution (2003)An empirical study of the European corporate leniency program (2009)Breaking Up Is Hard to Do: Determinants of Cartel Duration (2011)fines , leniency , and rewards in antitrust (2012)The European Commission (2015)Agency costs of free cash flow, corporate finance, and takeovers (1996)Investor protection and corporate governance (2000)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Why Do Firms Go Dark? (2007)Cross-border listings, capital controls, and equity flows to emerging markets (2008)Financial Visibility and the Decision to Go Private (2009)Economic Welfare and the Allocation of Resources for Invention (1962)Irrational Behavior and Economic Theory (1962)What Can Regulators Regulate? The Case of Electricity (1962)Income tax evasion: a theoretical analysis (1972)Advertising as Information (1974)Adolescence-limited and life-course-persistent antisocial behavior: A developmental taxonomy. (1993)Judgment Under Uncertainty: Heuristics and Biases. (1984)Tax Avoidance, Evasion, and Administration (2000)Full Disclosure (2007)A mutualistic approach to morality: The evolution of fairness by partner choice (2013)An Introduction to the Principles of Morals and Legislation (2017)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Management ownership and market valuation (1988)The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices (2010)Is working capital management value-enhancing? Evidence from firm performance and investments (2014)Using and Interpreting Fixed Effects Models (2023)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Goals and Promise of the Sarbanes–Oxley Act (2007)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)Quality Disclosure and Certification: Theory and Practice (2010)Earnings management and investor protection: an international comparison (2003)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Do delays in expected loss recognition affect banks' willingness to lend? (2011)Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading (2012)Journal of Financial Services Research (2013)Positive Accounting Theory (1985)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Corporate Governance and Equity Prices (2003)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Income tax evasion, labour supply, and the equity—efficiency tradeoff (1981)Corruption and optimal law enforcement (2001)Chapter 6 The Theory of Public Enforcement of Law (2007)
this work references cited by second hop

References

  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2000The Economic Theory of Public Enforcement of Law1,190 cited
  • 2007Economic consequences of the Sarbanes–Oxley Act of 2002802 cited
  • 2006The Sarbanes–Oxley Act and firms’ going-private decisions564 cited
  • 2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations467 cited
  • 2009How does internal control regulation affect financial reporting?448 cited
  • 1979The Optimal Tradeoff between the Probability and Magnitude of Fines318 cited
  • 2009Strategic Leniency and Cartel Enforcement290 cited
  • 2005Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations200 cited
  • 2006Speeding, Terrorism, and Teaching to the Test*163 cited
  • 2008Costs to Comply with SOX Section 404155 cited
  • 2002Classifications Manipulation and Nash Accounting Standards140 cited
  • 2016Accounting Manipulation, Peer Pressure, and Internal Control136 cited
  • 1990A Note on Optimal Fines When Wealth Varies Among Individuals134 cited

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  • 2001Strategic Interaction in Auditing: An Analysis of Auditors' Legal Liability, Internal Control System Quality, and Audit Effort114 cited
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    • 2022The impact of institutional investors' corporate site visits on corporate social responsibility39 cited
    • 2022The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France27 cited
    • 2025Internal control level and enterprise strategic aggressiveness18 cited
    • 2022The Journal of Accounting and Public Policy at 40: A bibliometric analysis17 cited
    • 2023Expert Perceptions on Anti-bribery and Corruption Policies in Sports Governing Bodies: Implications for Ethical Climate Theory13 cited