The Impact of the Sarbanes-Oxley Act on the Corporate Disclosures of Information Security Activities

This paper empirically examines the impact of the Sarbanes-Oxley Act (SOX) of 2002 on the voluntary disclosure of information security activities by corporations. The empirical evidence provided clearly indicates that SOX is having a positive impact on such disclosure. These findings provide strong indirect evidence that corporate information security activities are receiving more focus since the passage of SOX than before SOX was enacted

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Year of publication:	[2007]
Authors:	Gordon, Lawrence A.
Other Persons:	Loeb, Martin P. (contributor) ; Lucyshyn, William (contributor) ; Sohail, Tashfeen (contributor)
Publisher:	[2007]: [S.l.] : SSRN
Subject:	Internes Kontrollsystem \| Internal control \| Unternehmenspublizität \| Corporate disclosure \| Kapitalmarktrecht \| Financial markets law

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Extent:	1 Online-Ressource (41 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Journal of Accounting and Public Policy, Vol. 25, No. 5, 2006
Classification:	G38 - Government Policy and Regulation ; M41 - Accounting ; m45 ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012776700