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Do Regulatory Actions Change Corporate Integrity Risk Behaviour? An Examination of Financial Companies in the Netherlands

Identification

Clé publique

radar:r-73b8bffde073d20765d5d0372dba8993

Auteurs

Frederike Oberheim · Qinnan Ruan · ARJAN A. J. BLOKLAND · Jacco L. Wielhouwer · Marieke H. A. Kluin · Henri C. Dekker · Wim Huisman

Année déclarée

2026

Langue déclarée

en

Type source

dissertation

Première détection

2026-11-14T02:15:04.283145+00:00

Dernière observation des métadonnées

2026-11-14T02:15:04.283145+00:00

Dernière vérification HTTP

Non effectuée

Institutions déclarées par la source

Vrije Universiteit Amsterdam

Pays d’affiliation déclarés

NL

Résumé documentaire — langue originale

This study investigates whether documented interactions with supervisory authorities are associated with changes in corporate integrity risk behaviour over time. Using longitudinal regulatory data, the study examines how corporate risk-taking and risk-mitigating behaviour develop before and after regulatory actions, including inspections and formal or informal enforcement actions. Detected violations are used to characterize the context and seriousness of regulatory cases. The study aims to examine sectors within the Dutch financial industry, including banks, investment firms, and investment fund managers, depending on the availability and quality of the data. The central aim of the study is to explore whether regulatory actions are followed by changes in corporate integrity risk behaviour. Specifically, the study examines whether corporations show improvement, deterioration, or stability in their risk profiles after regulatory action. Improvement is defined as lower risk-taking and/or higher mitigation after regulatory action. The primary research question focuses on whether corporations subject to regulatory action show different developments in integrity risk behaviour than comparable corporations not exposed to regulatory action during the same period. Where the data structure permits, the study will prioritize a staggered difference-in-difference approach to estimate whether regulatory actions are associated with changes in subsequent risk behaviour. This approach may use corporations not yet subject to regulatory action or corporations without documented regulatory action during the observation period as comparison units. The feasibility of this approach will depend on the number and timing of regulatory actions, the availability of pre- and post-action risk scores, and the plausibility of the required identifying assumptions. Because the number of documented regulatory actions may be limited and unevenly distributed across sectors and years, the study also allows for alternative longitudinal strategies if the data do not support staggered difference-in-difference analysis. These may include event-based panel models, fixed-effects or mixed-effects longitudinal models, and descriptive before-and-after comparisons. Any move from the preferred difference-in-differences strategy to alternative analytical approaches will be explicitly justified based on the final data structure, sample size, treatment timing, and model assumptions. Overall, the study aims to contribute to research on risk-based regulation, responsive regulation, and corporate compliance by examining whether regulatory actions are followed by changes in corporate risk behaviour. The expected contribution is both theoretical and practical. Theoretically, the study examines whether regulatory supervision can be understood as a turning point in corporate risk development. Practically, it provides insight into whether regulatory action is associated with subsequent improvements, deterioration, or stability in corporate integrity risk behaviour within the AML/CFT regulatory system.

Identifiants

OPENALEX

https://openalex.org/W7224097192

DOI

10.17605/osf.io/582nj

Repères documentaires

Famille documentaire

Thèse

Types déclarés par les sources

dissertation

Les mentions d’entités ne constituent pas une preuve de reconnaissance juridique. La juridiction étudiée est distincte du pays d’affiliation des auteurs.

Sources

OpenAlex · Document 1

• Document · https://doi.org/10.17605/osf.io/582nj

Statut documentaire

Pertinence à examiner

Bibliothèque

Cette identité n’est pas encore intégrée à la Bibliothèque juridique.