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Perceptions of the effect of Sarbanes-Oxley on earnings management practices
McEnroe, John E. - In: Research in accounting regulation 19 (2007), pp. 137-157
Persistent link: https://www.econbiz.de/10003726425
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Financial reporting after the Sarbanes-Oxley Act : conservative or less earnings management?
Zhou, Jian - In: Research in accounting regulation 20 (2008), pp. 187-192
Persistent link: https://www.econbiz.de/10003726565
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The impact of Sarbanes-Oxley Act on cosmetic earnings management
Aono, June Y.; Guan, Liming - In: Research in accounting regulation 20 (2008), pp. 205-215
Persistent link: https://www.econbiz.de/10003726566
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Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods
Cohen, Daniel A.; Dey, Aiyesha; Lys, Thomas - In: The accounting review : a publication of the American … 83 (2008) 3, pp. 757-787
Persistent link: https://www.econbiz.de/10003730418
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Auditor tenure and the ability to meet or beat earnings forecasts
Davis, Larry R.; Soo, Billy S.; Trompeter, Gregory M. - In: Contemporary accounting research : a journal of the … 26 (2009) 2, pp. 517-548
Persistent link: https://www.econbiz.de/10003886105
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Creative Accounting : löst SOX die Probleme? ; Kritische Ursachenanalyse der vermeintlichen Bilanzskandale und Hinterfragung der Tauglichkeit des Sarbanes-Oxley Act als Problemlösu...
Haeseler, Herbert R.; Hörmann, Franz - In: Jahrbuch für Controlling und Rechnungswesen (2007), pp. 385-394
Persistent link: https://www.econbiz.de/10003444541
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Discussion of "The numbers game in the pre- and post-Sarbanes-Oxley eras"
Roychowdhury, Sugata - In: Journal of accounting, auditing & finance 24 (2009) 4, pp. 535-541
Persistent link: https://www.econbiz.de/10003907790
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Determinants and accounting consequences of forming a governance committee : evidence from the United States
Huang, Henry; Lobo, Gerald J.; Zhou, Jian - In: Corporate governance : an international review 17 (2009) 6, pp. 710-727
Persistent link: https://www.econbiz.de/10003919502
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Sarbanes-Oxley 404 material weaknesses and discretionary accruals
Epps, Ruth W.; Guthrie, Cynthia P. - In: Accounting forum : advancing the interdisciplinary and … 34 (2010) 2, pp. 67-75
Persistent link: https://www.econbiz.de/10003988243
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Corporate boards, audit committees, and earnings management : pre- and post-SOX evidence
Ghosh, Aloke; Marra, Antonio; Moon, Doocheol - In: Journal of business finance & accounting : JBFA 37 (2010) 9/10, pp. 1145-1176
Persistent link: https://www.econbiz.de/10008809463