economic consequences of the sarbanes-oxley act of 2002

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669 documents for economic consequences of the sarbanes-oxley act of 2002

- Effects of regulation and internal monitoring on earnings quality: evidence from the 2002 Sarbanes-Oxley Act.
.... Zhang, I., "Economic consequences of the Sarbanes-Oxley Act of 2002", Journal of Acc...
- Journal of Academy of Business and Economics
- Vol. 10 Nbr. 5, July 2010
- Blowing the whistle on the Dodd-Frank amendments: the case against the new amendments to whistleblower protection in section 806 of Sarbanes-Oxley.
... (6) section 806 of the Sarbanes-Oxley Act of 2002 (7) ("Sarbanes-Oxley"). Prior to Dodd-Frank's pass... for the jury can have disastrous consequences, as federal prosecutors saw in their case against ...27, 2010, http://blogs.wsj.com/economics/2010/02/27/academics-on-what-caused-the- financial...
- American Criminal Law Review
- Vol. 48 Nbr. 3, June 2011
- Sarbanes-Oxley--context & theory: market failure, information asymmetry & the case for regulation.
... or just lip service? Will SarbanesOxley achieve results? To attend to these questions the ... Enron statistics to underscore the consequences of market failure and information asymmetry: . * B... enable competitive failures (Bozeman, 2002). This information deficit, in the case of corpora...
- Journal of Academy of Business and Economics
- Vol. 9 Nbr. 3, March 2009

- SEC Adopts Section 404 Interpretive Guidance and Rule Amendments; New PCAOB Auditing Standard.
... the passage of the Sarbanes-Oxley Act of 2002, Congress directed the SEC to adopt rules requirin.... 4. See, e.g., Ivy Xiying Zhang, Economic Consequences of the Sarbanes-Oxley Act of 2002 (20...
- Mondaq Business Briefing
- Nbr. 2007, January 2007
- Mitigating the risks of messaging: recognizing and addressing the dangers of the casual nature of electronic messaging will minimize organizational risk. Putting an electronic communications plan in place is vital to protecting a company's reputation, its business interests, and its compliance success.
...Sarbanes-Oxley Act of 2002 was then ranging from $1.6 million to $4.4 million.... Xiying Zhang, Ivy. "Economic Consequences of the Sarbanes-Oxley Act of 2002." P...
- Information Management Journal
- Vol. 40 Nbr. 6, November 2006
- Corporate Governance in India: Past, Present, and Suggestions for the Future
While corporate governance may not dictate the economic prospects of developing countries, it certainly plays an integral role in shaping them. This Note contains a detailed analysis of the corporate-governance architecture of one such developing country, India, from its independence in 1947 to the present. The results are surprising: India's corporate-governance framework is sophisticated for a developing country. However, considerable room remains for improvement. This Note presents a series of suggestions designed to improve corporate governance in India. Most notably, India must reform how its boards of directors function, improve its enforcement mechanisms, redefine its corporate laws, and embrace corporate governance as a philosophy.

... corporate governance has beneficial consequences even for countries that choose to follow a develop... . India's bankruptcy laws were revised in 2002 with the passage of the Securitization and Reconst...
- Iowa Law Review
- Nbr. 92-4, May 2007
- The Lived Experience of Information Technology Workers with Sarbanes-Oxley Compliance Responsibilities
Since the Sarbanes-Oxley (SOX) legislation was passed in 2002, many information technology workers have faced significant changes in their jobs because of SOX compliance requirements. Organizations hoping to motivate and retain IT workers need to understand the experience of being an IT worker dealing with SOX compliance issues and responsibilities. This research contains an investigation of the question, "What is the experience of IT workers with Sarbanes-Oxley compliance responsibilities?" This phenomenological study revealed several prominent positive and negative themes in the experiences of the IT workers within a large public organization.

... losses in the early 2000s and the mixed economic signals for the future is not the only challenge ffacing IT workers. Since the SarbanesOxley Act of 2002 (SOX), many IT workers have faced sign... for further research of the consequences of these experiences. Future researchers may inves...
- Journal of Global Business Issues
- Vol. 3 Nbr. 1, April 2009
- An Analysis of External and Internal Responses to Material Weaknesses: Implementing Section 404 of the Sarbanes-Oxley Act
The effects of the Sarbanes-Oxley Act of 2002 (SOX) have been explored in great detail. This article will focus on identifying and analyzing collateral internal and external reactions to material weaknesses reported following the implementation of SOX. Internal collateral effects related to corporate governance are also examined. Congress intended the implementation of SOX to restore investor confidence. The most expensive and visible step in restoring this confidence was the requirement that companies identify and disclose weaknesses in internal control. Analysts commonly rely on the Beta coefficient of a company's stock as an indicator of its risk relative to other investment opportunities. An investment portfolio with a Beta coefficient of 1.00 generally indicates an average risk lev...

... ("Why do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations," EC...
- CPA Journal, The
- Vol. 79 Nbr. 7, July 2009
- Shareholder activism by public pension funds and the rights of dissenting employees under the First Amendment.
... shareholder influence will have consequences throughout American commercial and political life.... reforms: (i) the Sarbanes-Oxley Act of 2002 (Sarbanes-Oxley Act); (7) and (ii) the new corpora... are determined by those with an economic interest in the company, rather than the broker wh...
- Harvard Journal of Law & Public Policy
- Vol. 34 Nbr. 1, January 2011
- Size Does Matter: An Examination of the Economic Impact of Sarbanes-Oxley
We employ an event study analysis to examine the market reaction to congressional agreement on the passage of the Sarbanes-Oxley Act of 2002. We find that as firm size increases, the negative impact of Sarbanes-Oxley's passage decreases. The results show that the difference in abnormal returns between the smallest and largest firms is 3.91 %.

... 404: The 'section' of Unintended Consequences and its Impact on Small Business" shows that Secti...
- Review of Business
- Vol. 27 Nbr. 3, April 2007