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Keywords: Sarbanes-Oxley Act
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Journal Articles
The Accounting Review (2021) 96 (2): 261–301.
Published: 01 March 2021
... access to alternative public funding, increasing competition and creating adverse selection problems for banks. Using the adoption of Sarbanes-Oxley Act Section 404 to identify improvements in borrowers' FR, I find an overall positive effect of FR on banks' lending: the quality of loans extended...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (5): 143–166.
Published: 01 September 2017
... and Jayanthi Krishnan acknowledge research support from Temple University Fox School's Merves Research Fellowships. Editor's note: Accepted by Mark L. DeFond. June 2014 November 2016 2017 cross listing foreign auditors PCAOB joint inspections Sarbanes-Oxley Act Section...
Journal Articles
The Accounting Review (2015) 90 (6): 2337–2373.
Published: 01 November 2015
... firm, or (2) when larger target firms restate or the restatement is prominently disclosed, or (3) when the target firm's restatement is less severe. Contagion stops during the years 2003–2005, possibly due to the enforcement associated with the Sarbanes-Oxley Act (SOX), but reappears during 2006–2008...
Journal Articles
The Accounting Review (2015) 90 (3): 1169–1200.
Published: 01 May 2015
.... Editor's note: Accepted by Vernon J. Richardson. March 2013 October 2014 2015 Sarbanes-Oxley Act internal controls enforcement restatements In this paper, we examine several potential consequences of failing to report existing control...