... 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...

...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...

...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...

...Kelly E. Carter SYNOPSIS I examine Sarbanes-Oxley's (SOX) effect on capital structure. I find that SOX is associated with higher long-term debt ratios, as firms listed in the U.S. raise their long-term debt ratios by 2 to 3 percentage points. This finding is consistent with the idea that, although...

... 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...