High levels of knowing and willful (mis)conduct are what Richard Walker and others at the SEC have argued should be the factor that causes the leadership at an investigated company to.

High levels of knowing and willful (mis)conduct are what Richard Walker and others at the SEC have argued should be the factor that causes the leadership at an investigated company to "flaunt the law".

Answer/Explanation:

Richard Walker and others at the SEC argument about high levels of knowing and willful (mis)conduct should be the factor that causes the leadership at an investigated company to be subjected to Accounting and Auditing Enforcement