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Keywords: fault
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2023) 35 (2): 131–152.
Published: 01 September 2023
...Matthew Sooy ABSTRACT Regulators rely heavily on “no-fault” settlements in their enforcement, where targets avoid costly litigation by accepting sanctions without admitting or denying fault. Considerable public debate surrounds the issue, but prior research has typically focused on financial...