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Keywords: compliance
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2023) 35 (2): 131–152.
Published: 01 September 2023
... dimensions of sanctions such as the magnitude of fines. I conduct an economic experiment where individuals face a costly compliance choice in the presence of sanctions that may either be greater than or less than the benefits of violating and may also require admission of fault. I observe that compliance...
