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Keywords: extraterritorial enforcement
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (5): 189–219.
Published: 01 September 2022
...Hans B. Christensen; Mark G. Maffett; Thomas Rauter ABSTRACT We show that a mid-2000s increase in extraterritorial enforcement of the U.S. Foreign Corrupt Practices Act (FCPA), characterized by greater international regulatory cooperation and more frequent use of the FCPA's accounting provisions...
