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Was bedeutet der Sarbanes-Oxley Act für die Swiss Corporate Governance? : Seine inhaltliche Stossrichtung hat Modellcharakter
Bühler, Peter; Schweizer, Markus - In: Der Schweizer Treuhänder : Monatsschrift für … 76 (2002) 11, pp. 997-1002
Persistent link: https://www.econbiz.de/10001713803
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The Impact of Regulation on Auditor Fees : Evidence from the Sarbanes-Oxley Act
Ghosh, Al (Aloke) - 2015
We examine changes in fees paid to auditors around the Sarbanes-Oxley Act (SOX, 2002). Audit fees are expected to increase after SOX due to both increased audit effort and potentially increased auditors' legal liability. Our results indicate an economically large increase in audit fees following...
Persistent link: https://www.econbiz.de/10012707761
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Did auditors need reforming? : the need for SOX
Fredriksson, Antti; Lindahl, Frederick W. - In: Liiketaloudellinen aikakauskirja 59 (2009) 1, pp. 37-53
Persistent link: https://www.econbiz.de/10003878825
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Regulatory spillovers in common audit markets
Duguay, Raphael; Minnis, Michael; Sutherland, Andrew - In: Management science : journal of the Institute for … 66 (2020) 8, pp. 3389-3411
Persistent link: https://www.econbiz.de/10012289140
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The introduction of state regulation and auditor retendering in school districts : local audit market structure, audit pricing, and internal controls reporting
Elder, Randal J.; Yebba, Alfred A. - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 81-115
Persistent link: https://www.econbiz.de/10012293982
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The economic consequences of audit firms’ quality control system deficiencies
Aobdia, Daniel - In: Management science : journal of the Institute for … 66 (2020) 7, pp. 2883-2905
Persistent link: https://www.econbiz.de/10012268551
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Accounting ethics and regulation : SOX 15 years later
Gunz, Sally; Thorne, Linda - In: Journal of business ethics : JOBE 158 (2019) 2, pp. 293-296
Persistent link: https://www.econbiz.de/10012058174
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The relationship between Sarbanes-Oxley policies and donor advisories in nonprofit organizations
Saxton, Gregory D.; Neely, Daniel G. - In: Journal of business ethics : JOBE 158 (2019) 2, pp. 333-351
Persistent link: https://www.econbiz.de/10012058182
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature
Moehrle, Stephen R.; Meckfessel, Michele; … - In: Research in accounting regulation 30 (2018) 2, pp. 138-147
Persistent link: https://www.econbiz.de/10011947565
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature
Moehrle, S.; Kozloski, T.; Meckfessel, M.; … - In: Research in accounting regulation 30 (2018) 1, pp. 49-62
Persistent link: https://www.econbiz.de/10011916360