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Keywords: FCPA
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 177–200.
Published: 01 November 2019
...Bradley P. Lawson; Gerald S. Martin; Leah Muriel; Michael S. Wilkins SUMMARY Using a sample of public firm FCPA violations, we investigate how auditors respond to FCPA risk. We find that audit fees are higher for FCPA violators beginning in the violation period with an additional increase during...