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Keywords: cost benefit analysis
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Journal Articles
Accounting Horizons (2014) 28 (3): 627–671.
Published: 01 September 2014
... regulation. Sarbanes-Oxley regulation SEC PCAOB audit cost benefit analysis In this article we review and assess over 120 studies of the Sarbanes-Oxley Act, focusing on research in accounting, law, and finance after 2005. We describe major developments in its legal, regulatory...
Journal Articles
Accounting Horizons (2013) 27 (4): 775–798.
Published: 01 December 2013
... Palmrose. Email: [email protected] March 2013 August 2013 2013 PCAOB audit regulation audit quality SOX cost benefit analysis It has been more than ten years since the Sarbanes-Oxley Act of 2002 (SOX) created the Public Company Accounting Oversight Board (PCAOB...