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The joint impact of accountability and transparency on managers' reporting choices and owners' reaction to those choices
Ackert, Lucy F.; Church, Bryan K.; Venkataraman, Shankar; … - In: Journal of accounting and public policy 38 (2019) 2, pp. 130-145
Persistent link: https://www.econbiz.de/10012154328
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Executive equity risk-taking incentives and audit pricing
Chen, Yangyang; Gul, Ferdinand A.; Veeraraghavan, Madhu; … - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2205-2234
Persistent link: https://www.econbiz.de/10011414452
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Lessening effects of SOX on the relationship between executive compensation components and cost of equity capital
Kanyarat Lek Sanoran - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-12
The Sarbanes-Oxley Act of 2002 (SOX) imposed stringent requirements on corporate executives to hold them more … lessening effects of SOX on the association between executive compensation and cost of equity capital. The regression analyses … not related to the cost of equity capital. In addition, the findings indicate that SOX weakens the association between the …
Persistent link: https://www.econbiz.de/10013368360
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The impact of the Sarbanes-Oxley Act on the integrity of financial reporting : was it meritorious?
Bajra, Ujkan Q.; Aliu, Florin; Krasniqi, Armand; Fejza, Ejup - In: The journal of corporate accounting & finance 34 (2023) 3, pp. 184-196
Persistent link: https://www.econbiz.de/10014336509
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Accounting manipulation, peer pressure, and internal control
Gao, Pingyang; Zhang, Gaoqing - In: The accounting review : a publication of the American … 94 (2019) 1, pp. 127-151
Persistent link: https://www.econbiz.de/10012015060
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Human capital management accounting issues for SOX compliance with Basel III final framework operational risk standards
Koeplin, John P.; Lélé, Pascal - In: The journal of corporate accounting & finance 34 (2023) 1, pp. 9-20
Persistent link: https://www.econbiz.de/10014279392
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Chapter 4. Executive Compensation: Where We Are, and How We Got There
Murphy, Kevin J. - 2013
, accounting rules, legislation, and the general political climate. A major theme of this study is that government intervention has …
Persistent link: https://www.econbiz.de/10014025560
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Audit research in the wake of SOX
Knechel, W. Robert - In: Managerial auditing journal 30 (2015) 8/9, pp. 706-726
Persistent link: https://www.econbiz.de/10011459653
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Determinants and consequences of tournament incentives : a survey of the literature in accounting and finance
Sun, Sophia Li; Habib, Ahsan - In: Research in international business and finance 54 (2020), pp. 1-19
Persistent link: https://www.econbiz.de/10012581348
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Beyond perceptions, crafting meaning
Lehman, Cheryl R. (ed.) - 2019 - First edition
Researching accounting's participation in financial regulation, banking practices, managerial incentives and … Proposed Statement of Financial Accounting Concept Definition of Materiality; Introduction …
Persistent link: https://www.econbiz.de/10012064075