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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 ...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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 ...
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