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Importance Of Robust Application Of The Ne Bis In Idem Principle In Competition Enforcement And Regulation

Harrison, Patrick; Zdzieborska, Monika - 2022

been of particular importance in the decentralised system of EU competition law enforcement brought about by Regulation 1 … layer of potential overlap and inconsistency – between enforcement under competition law-derived regulation (in the form of …

Persistent link: https://www.econbiz.de/10013294118

The Recent EU Antitrust Regulation of Digital Platforms, its Enforcement and Pressure from Below

Menzelová, Kristýna - 2022

EU antitrust rules do not seem to be sufficient. Consequently, the P2B Regulation, a new complementary regulation, was … adopted. In addition to the regulation from above, individuals and civic movements are gaining ground to battle against the … power of these companies as well. The paper discusses the way of enforcement of the P2B Regulation in the selected Member …

Persistent link: https://www.econbiz.de/10013298604

Optimal Regulation of Auditing

Pagano, Marco; Immordino, Giovanni - 2021

We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation …

Persistent link: https://www.econbiz.de/10013317070

Government control, regulatory enforcement actions, and the cost of equity

Wang, Kun; Liu, Yanjun; Wang, Wanbin Walter - In: The European accounting review 31 (2022) 2, pp. 449-493

Persistent link: https://www.econbiz.de/10013370835

Does regulatory enforcement improve continuing disclosure? : the municipal securities market case of the Municipalities Continuing Disclosure Cooperation (MCDC) initiative

Abbas, Yulianti; Johnson, Craig L. - In: Journal of public budgeting, accounting & financial … 34 (2022) 2, pp. 257-291

Persistent link: https://www.econbiz.de/10013387725

Using storytelling to apply lessons from PCAOB enforcements

Herron, Terri L.; McNellis, Casey J. - In: Issues in accounting education 37 (2022) 2, pp. 91-107

Persistent link: https://www.econbiz.de/10013332593

Blowing the Whistle on Corporate Fraud : The Role of Regulators and Journalists in the Financial vs Non-Financial Sectors

Keresztúri, Judit Lilla; Lublóy, Ágnes; Berlinger, Edina - 2021

,242 internal frauds from 79 countries during the period of 2011-2019. The importance of regulation is assessed by splitting the … standards and industry-specific regulation. To examine the importance of journalists in fraud detection, we use the Word Press …

Persistent link: https://www.econbiz.de/10013310694

Does PCAOB regulatory enforcement deter low quality audits?

Lamoreaux, Phillip T.; Mowchan, Michael J.; Zhang, Wei - 2022

Regulatory economics suggests that one benefit of public enforcement is the deterrence of improper conduct. Using a difference-in-differences design, we investigate whether a deterrence effect follows the revelation of PCAOB enforcement. We find that large audit firm offices improve audit...

Persistent link: https://www.econbiz.de/10013403447

Regulatory transparency and the alignment of private and public enforcement : evidence from the public disclosure of SEC comment letters

Hutton, Amy; Shu, Susan; Zheng, Xin - In: Journal of financial economics 145 (2022) 1, pp. 297-321

Persistent link: https://www.econbiz.de/10013473739

Do regulatory quality, government effectiveness and rule of law matter to foreign direct investment in Nigeria?

Ozekhome, Hassan O. - In: Romanian journal of economic forecasting 25 (2022) 1, pp. 160-175

Persistent link: https://www.econbiz.de/10013411722