Kim, Moo Sung; Dandu, Jagadish; Iren, Perihan - In: Journal of Financial Crime 26 (2019) 3, pp. 897-909
Purpose: This paper aims to investigate two issues. First, the authors test the effect of the Sarbanes–Oxley Act (SOX) on audit quality after 10 years. Second, the authors test whether it was necessary to close all of the Arthur Andersen offices due to the misbehavior of a few (e.g. the...