We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation …

sets out an enforcement toolkit for data protection, guided by the paradigm of responsive regulation (that also employs ex …

, drawing on regulatory theory and research in psychology around the factors that motivate compliance with the law. At its heart … lies a thought experiment: what if we created a public copyright regulator, tasked with using a fixed pool of public …, and what tools would they need? Perhaps the insights of regulatory theory can help us break out of a cycle of deterrence …

for internal control weaknesses, and when to invoke such a penalty. Internal control regulation under manipulation … internal control weaknesses. The optimal regulation takes advantage of this additional deterrence effect by using a very strict … rationalize why the commitment to lenient enforcement of internal control regulation is optimal …