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Optimal Internal Control Regulation : Standards, Penalties, and Leniency in Enforcement

Schantl, Stefan - 2020

for internal control weaknesses, and when to invoke such a penalty. Internal control regulation under manipulation … internal control weaknesses. The optimal regulation takes advantage of this additional deterrence effect by using a very strict … rationalize why the commitment to lenient enforcement of internal control regulation is optimal …

Persistent link: https://www.econbiz.de/10012852934

Enforceability and the Effectiveness of Laws and Regulations

Li, Ke - 2019

Controlling shareholders in China can divert assets from listed firms or coerce firms to serve as guarantors on questionable loans. A new rule was enacted prohibiting diversion for ‘non-operational' purposes, and firms complying with this rule experienced a reduction in related party...

Persistent link: https://www.econbiz.de/10012905648

Evaluation of regulatory tools for enforcing online gambling rules and channelling demand towards controlled offers

Hörnle, Julia (contributor); Littler, Alan (contributor); … - European Commission / Directorate-General for Internal … - 2018

online gambling services. Regulatory objectives in the regulation of online gambling are containing gambling addiction (as a … enforcement of online gambling regulation. The enforcement challenges of effectively regulating online services are mainly due to … of these challenges, it makes sense to examine the effectiveness of regulation at an EU/EEA level. Within the EU …

Persistent link: https://www.econbiz.de/10015283365

An Economic Model of Whistle-Blower Policy

Heyes, Anthony - 2010

ldquo;Whistle-blowingrdquo; is an increasingly common element of regulatory enforcement programs and one that is encouraged by recent legislation in the United States and elsewhere. We examine how responsive regulators should be to whistle-blower tip-offs and how severe should penalties be for...

Persistent link: https://www.econbiz.de/10012715261

Enforceability and the Effectiveness of Laws and Regulations

Li, Ke - 2020

A major threat to the development of financial markets in emerging markets is “tunneling.” In China, this took on the form of controlling shareholders diverting assets from listed firms or coercing firms to serve as guarantors on questionable loans. A new set of rules enacted in 2005...

Persistent link: https://www.econbiz.de/10012853648

Should banks face criminal prosecution for breaches of Money Laundering Regulations or are civil fines effective : analysis of the significance of the first ever criminal conviction of a bank (NatWest) for breaches of the Money Laundering Regulations

Atkins, Monika - In: Journal of economic criminology 6 (2024), pp. 1-11

This paper uses the rare opportunity of the first ever criminal conviction in the UK of a bank for breaches of AML Regulations (NatWest) to examine the AML framework. The article investigates whether the current framework and enforcement are working in addressing the breaches. The article...

Persistent link: https://www.econbiz.de/10015397491

Firm formalization strategy : the interaction of entrepreneurs and government officials in the enforcement of regulation

Biru, Ashenafi; Arenius, Pia; Bruton, Garry D.; … - In: Journal of management 51 (2025) 4, pp. 1586-1618

Persistent link: https://www.econbiz.de/10015386799

Implications of the EU regulation on public oversight systems for statutory auditors

Gisbert, Ana; Navallas, Begoña; Gómez-Carrasco, Pablo; … - In: Revista de Contabilidad 28 (2025) 1, pp. 133-150

Persistent link: https://www.econbiz.de/10015396488

Regulatory Enforcement, Riskscapes, and Environmental Justice

Konisky, David - 2016

Does environmental regulation vary over poor and minority communities? An uneven governmental response may follow from …

Persistent link: https://www.econbiz.de/10012990809

Exporting Air Pollution? Regulatory Enforcement and Environmental Free Riding in the United States

Konisky, David - 2015

Political jurisdictions have incentives to promote pollution spillovers to capture the benefits of economic production within their borders while exporting the environmental costs to their neighbors. The authors examine the extent to which U.S. states engage in this type of free-riding behavior....

Persistent link: https://www.econbiz.de/10013009563