全部文献期刊学位论文会议报纸专利标准年鉴图书|学者科研项目
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作者:Yuqi Gu , Ling Zhang
来源:[J].Journal of Economics and Business, 2017, Vol.90, pp.17-30Elsevier
摘要:Abstract(#br)We study the effect of the passage of the Sarbanes-Oxley Act (SOX) on corporate innovation. SOX dramatically changed corporate governance landscape of public firms in the U.S, especially in increasing monitoring from outside independent directors, which may have an i...
作者:Betty Chu , Yunsheng Hsu
来源:[J].Asia Pacific Management Review, 2017Elsevier
摘要:Abstract(#br)There has been controversy over the restrictions that SOX imposes on non-audit services. Using accounting conservatism as a proxy for earnings quality of financial statements, the paper investigates whether the offerings of non-audit services by auditors impairs earn...
作者:Haq , Pathan , Hoque
来源:[J].Applied Financial Economics, 2014, Vol.24 (15), pp.1005-1015Taylor & Francis
摘要:This article examines the risk effect of the Sarbanes-Oxley Act of 2002 (SOX) for the US financial services (FS) industry. The major provisions of SOX relate to increased transparency of the financial reporting system and improved internal governance of firms. The overall results...
作者:Syahril Djaddang , Shanti Lysandra
来源:[J].Jurnal Ekonomi dan Bisnis, 2016, Vol.18 (2), pp.81-106DOAJ
摘要:This study focus on internal control application based on the Sarbanes-Oxley Act. The research objective is to examine the impact of Sarbanes-Oxley Act implementation and the financial reporting reliability toward audit quality and audit opinion. The research is conducted on ...
作者:Nida Abdioglu , Vassiliki Bamiatzi , S.Tamer Cavusgil ...
来源:[J].International Business Review, 2015, Vol.24 (5), pp.902-915Elsevier
摘要:... We use a unique context for analysis -- the enactment of the Sarbanes-Oxley Act (SOX), and find that foreign institutional investors increase their equity holdings in U.S. listed firms following the passage of SOX. The increase in U.S. equity holdings is largely accounted by ...
作者:She-I Chang , Cheng-Chih Wu , I-Cheng Chang
来源:[J].Information Systems Management(IF 0.352), 2008, Vol.25 (3), pp.211-229Taylor & Francis
摘要:After Section 404 of the Sarbanes-Oxley Act (SOX 404) was released, developing a computer auditing system became more important for management and auditors. In this study, the researchers aim to: (1) explore the crucial control items of the purchasing and expenditure cycle in mee...
作者:Jarunee Wonglimpiyarat
来源:[J].European Journal of Operational Research(IF 2.038), 2007, Vol.192 (1), pp.293-301Elsevier
摘要:... The impact of Sarbanes-Oxley Act and the future Investment Act on venture capital funds and entrepreneurial companies going public are also discussed. The paper proposes the model of venture capital financing describing the process from fund raising to investment exits, the l...
作者:Qing Hu , Paul Hart , Donna Cooke
来源:[J].Journal of Strategic Information Systems(IF 1.5), 2007, Vol.16 (2), pp.153-172Elsevier
摘要:... The case shows that while regulatory forces, such as the Sarbanes-Oxley Act, are powerful drivers for change, other institutional influences play significant roles in shaping the synthesis of organizational change.
作者:Ali Nejadmalayeri , Takeshi Nishikawa , Ramesh P. Rao
来源:[J].Journal of Banking and Finance, 2013, Vol.37 (8), pp.2991-3006Elsevier
摘要:Abstract(#br)Stock market reaction suggests that despite improved disclosure and increased accountability, Sarbanes-Oxley Act (SOX) is too costly and not beneficial. Noting that bondholders are likely to reap the many potential benefits of SOX without bearing the brunt of costs, ...

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