determine if there is an association between the Jenkins recommendations and SOX requirements and to determine if there are any …/requirements for business reporting for SOX and several accounting committees over the years. Previous studies indicated a difference …

This paper examines the impact of SOX on the total cost and the component cost of going public. First, we document a … statistically significant increase in non-underwriting expenses of 0.8 percentage points after the introduction of SOX, which is … SOX reduces adverse selection costs. Third, we find that on average the total flotation costs have decreased between 3 and …

Sarbanes-Oxley Act of 2002 (SOX) was an effort by the US Congress to remedy negative effects of earlier major accounting … failures. Requirements of SOX highlight the critical role of internal control as a component of accurate and reliable financial … internal and external auditors. Internal auditors are performing more work for the external auditors after the passage of SOX …

transformation for the firm? Although SOX has addressed the concerns relating to the financial scandals of Enron and WorldCom and …

the post-restatement increase in conservatism is more pronounced after the Sarbanes-Oxley Act (SOX) enactment in 2002. …

, diligence, expertise and size. Findings –For the pre-SOX (Sarbanes-Oxley Act) period (1996-2002), none of the four audit … negative earnings surprises. For the post-SOX era (2003-2004), however, the likelihood of engaging in downward forecast … response to the increased regulatory and listing requirements in the post-SOX era, audit committees have played a more active …

previous literature both pre- and post-Sarbanes-Oxley. As the literature presents, before SOX was implemented, the reporting …