Chang, Jui Chin; Sun, Heuy Lian - In: The International Journal of Accounting 44 (2009) 1, pp. 1-32
The passage of the Sarbanes-Oxley Act (SOX) marks the beginning of the mandatory disclosure of audit-committee composition and other corporate governance information for cross-listed foreign firms. We posit that the provisions of SOX improve the effectiveness of an independent audit committee...