37   Artículos

 
en línea
Kanyarat (Lek) Sanoran    
The Sarbanes?Oxley Act of 2002 (SOX) imposed stringent requirements on corporate executives to hold them more accountable for their management decisions. This act has ramifications for executive pay as well. This study investigates the lessening effects ... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Samar Alharbi, Md Al Mamun and Nader Atawnah    
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous le... ver más
Revista: International Journal of Financial Studies    Formato: Electrónico

 
en línea
Heather N Rhodes, James A. Ligon     Pág. 18 - 56
This study aims to evaluate the effect of regulatory corporate governance mandates on the valuation of equity-issuing firms in the U.S. Using a matched sample, we examine how the Exchange Listing Requirements, specifically, and the Sarbanes-Oxley Act (SO... ver más
Revista: International Journal of Finance & Banking Studies    Formato: Electrónico

 
en línea
Heather N Rhodes     Pág. 01 - 19
This study utilizes hand-collected ownership data to re-examine the signaling, agency and wealth effect theories in a matched-sample of initial public offerings (IPOs) issued in the U.S. prior to and following the passage of the Sarbanes-Oxley Act of 200... ver más
Revista: International Journal of Finance & Banking Studies    Formato: Electrónico

 
en línea
Michelle Bronstein, Josir Simeone     Pág. 52 - 65
Como forma de melhoria nas práticas de governança corporativa, empresas que operam no Brasil e em grande parte do mundo seguem as medidas da Lei norte-americana Sarbanes-Oxley de 30 de julho de 2002, visando minimizar os riscos operacionais e financeiros... ver más
Revista: Revista Estudios de Políticas Públicas    Formato: Electrónico

 
en línea
Sutana Narkchai,Faudziah Hanim Binti Fadzil     Pág. 1 - 5
The issue of performance of internal auditors is important since Thailand was also affected by the accounting scandals. The expanded scope in the definition of internal auditing and new regulatory requirements such as the Sarbanes-Oxley Act 2002 has incr... ver más
Revista: International Review of Management and Marketing    Formato: Electrónico

 
en línea
Ivy Huang,Kimberly Gleason,Leonard Rosenthal,Deborah Smith     Pág. 15 - 28
Newly public firms are not required to comply with SOX 404 for their initial public offerings. This provides a unique setting in which to investigate the benefits of voluntary disclosure with SOX 404 and the value of information revealed as a consequence... ver más
Revista: Advances in Business Research    Formato: Electrónico

 
en línea
Dahli Gray, Clemense Ehoff Jr.    
The Sarbanes Oxley Act of 2002 and the Dodd Frank Act of 2010 are reviewed relative to the results of exploring selected fraud cases discovered in the years 2010 through 2013. These cases reflect that fraud continues to be discovered despite legislated e... ver más
Revista: Journal of Business & Economics Research (JBER)    Formato: Electrónico

 
en línea
Mark D. Law, Gary Robson    
This case study outlines a project launched by the Wall Street West organization, a data redundancy system in Northeastern Pennsylvania which provides backdrop for financial institutions located in New York City. The purpose of this study is threefold. F... ver más
Revista: Review of Business Information Systems (RBIS)    Formato: Electrónico

 
en línea
Songtao Mo, Yifan Shi, Yajing Wang    
An understanding of changing auditing regulatory environment is vital in preparing students for the challenges in the accounting profession. The revised requirements for audit committees are one of the significant changes after the Sarbanes-Oxley Act of ... ver más
Revista: Journal of Business Case Studies (JBCS)    Formato: Electrónico

« Anterior     Página: 1 de 4     Siguiente »