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Keywords: enforcement actions
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Journal Articles
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations
Available to Purchase
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 189–207.
Published: 01 February 2025
... of an FCPA investigation. We consider three types of AC remedial actions: AC turnover, adding a newly elected director to the AC, and replacing the AC chair. These actions are not associated with the likelihood of a regulatory investigation concluding in an enforcement action. However, in firms that face...
