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The Effectiveness of SOX Regulation : An Interview Study of Corporate Directors

Cohen, Jeffrey R. - 2013

This study provides insights on the effectiveness of the Sarbanes-Oxley Act (2002) in promoting high quality financial reporting and good corporate governance. We report the results of interviews conducted with 22 experienced directors from US firms. Our results indicate that SOX has had a...

Persistent link: https://www.econbiz.de/10013086057