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Keywords: Sarbanes-Oxley
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Journal Articles
Accounting Horizons (2020) 34 (3): 193–211.
Published: 01 September 2020
... University. Mikhail Sterin, Texas State University, McCoy College of Business, School of Accounting, San Marcos, TX, USA. Editor's note: Accepted by Gopal V. Krishnan. 5 2019 4 2020 2020 internal control audit Sarbanes-Oxley corporate governance Audit committees...
Journal Articles
Accounting Horizons (2016) 30 (1): 23–39.
Published: 01 March 2016
...Wouter Dutillieux; Jere R. Francis; Marleen Willekens SYNOPSIS In most European countries, U.S.-owned subsidiaries are required by law to file separate entity financial statements in local GAAP. We use this unique institutional setting to examine whether the Sarbanes-Oxley Act of 2002 (SOX) had...
Journal Articles
Accounting Horizons (2014) 28 (3): 627–671.
Published: 01 September 2014
...John C. Coates; Suraj Srinivasan SYNOPSIS We review and assess research findings from more than 120 papers in accounting, finance, and law to evaluate the impact of the Sarbanes-Oxley Act. We describe significant developments in how the Act was implemented and find that despite severe criticism...
Journal Articles
Journal Articles
Accounting Horizons (2011) 25 (3): 537–557.
Published: 01 September 2011
... management over the 2000–2007 time period. Our results suggest that CFOs/CEOs picked more socially connected directors in the post-Sarbanes-Oxley Act (SOX) time period (possibly as a way out of the mandated independence requirements). Our results also suggest a positive relation between CFO/CEO-board social...