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Displaying 1-10 of 22 results
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A tale of two professions: the impact of SOX and the global economic crisis on public accounting and law firms' performance.
- Oct 2023
- Keval Amin, Rajid D Banker, Eunyoung Wang
Article examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) and the global economic crisis of 2008 on revenue generation patterns of public accounting and law firms. Using a sample of firm-year observations from both industries, the authors show that since the enactment of SOX, public accounting firms have significantly increased leveraging of partner time and decreased charge-out rates to boost their revenue per partner.
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The impact of the Sarbanes–Oxley Act on the integrity of financial reporting: Was it meritorious?
- Jul 2023
- Ujkan Q Bajra, Florin Aliu, Armand Krasniqi, Ejup Fejza
This study investigates whether compliance with the Sarbanes–Oxley Act of 2002 (SOX) sections 302 (financial reporting) and 404 (internal controls) enhances both corporate governance and financial reporting integrity (FRI). It is focused on EU publicly traded companies that are cross‐listed in the US markets.
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Sarbanes-Oxley section 404 at Twenty
- Jun 2023
- Stephen M Bainbridge
The article reviews the Sarbanes-Oxley Act's most controversial provision, Section 404 with specific attention to the costs and benefits
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The need for Sarbanes-Oxley
- Jun 2023
- James J Park
Essay discussing the origins of the Sarbanes-Oxley Act in the securities frauds of the 1990s and early 2000s, poor corporate governance, executive compensation tied to stock market performance and lax auditing. It concludes whether or not Sarbanes-Oxley worked.
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SOX's Impact on the quality of financial reporting
- Jun 2023
- James D Cox
Article discusses , 20 years after the introduction of the Sarbanes-Oxley Act whether the financial reporting system of public companies has improved. Important studies directed to this question are reviewed and in doing so revealing as the interconnectedness of the ecology that shapes financial reporting.
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Startups see SOX internal control issues after going public
- Mar 2023
- Michael Cohn
Articles discusses how companies that went public before the slowdown in the IPO and SPAC markets have been having trouble complying with Sarbanes-Oxley requirements.
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SOX compliance hours and costs increased
- Jun 2022
- Michael Cohn
Article discusses how, twenty years on, Sarbanes-Oxley Act compliance is costing more time and money despite the use of technology to automation the process
Exclusive
Modernizing SOX compliance
- Feb 2021
- Kelle Roodman
The article presents several tips to create more effective Sarbanes-Oxley (SOX) self-assessment and monitoring procedures that help management correct issues and weaknesses before auditors arrive.
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Global governance lessons from Europe's Enron
- Jan 2021
- Andrea Bonime-Blanc, Michael Marquardt
The article explores global governance lessons from Europe's Enron - Wirecard's insolvency. Observers expect to see regulatory reform in the European Union and in Germany on a scale akin to the Sarbanes-Oxley Act.
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The undoing of Sox 404(b)
- Jun 2020
- Ramona Dzinkowski
The article discusses the changes introduced by the U.S. Securities and Exchange Commission to the Section 404 (b) of the Sarbanes-Oxley Act, a law consisting of auditing and financial regulations for public companies in the U.S.
Displaying 1-10 of 22 results
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