Basu, Nilanjan; Dimitrov, Orlin - In: Journal of Financial Regulation and Compliance 18 (2010) February, pp. 32-45
Purpose – The purpose of this paper is to examine the effect of the passage of the Sarbanes-Oxley Act (SOX) on a number of governance and governance-related characteristics, such as board structure and committee composition, as well as the effect of those changes (if any) on both accounting...
