Since there are few studies that investigate the influence of the Sarbanes- Oxley Act on regional firms, I decided to focus on finding associations between (1) audit fees and

(Information and documents used in our compliance training classes) After the US Sarbanes-Oxley Act, we have the Japanese Sarbanes-Oxley Act (J-SOX) and the European Sarbanes

Furthermore, since the passage of Sarbanes Oxley Act in 2002, IPO costs have been disproportionably increasing for small firms (with revenues of $25 million or less) that went

Thus the question must be asked, “If the benefits of SOX really outweigh the costs, why are there still many complaints and why is the US Congress continually deferring the

The first being that all financial reports must include an Internal Controls report to show that the company's financial data are accurate, and that adequate controls are in place

The Securities and Exchange Commission today unanimously approved interpretive guidance to help public companies strengthen their internal control over financial reporting

For examination PCAOB prefers to use diversified tools for the identification of specific aspect of audit firms, however, according to reports it prefers to monitor the risk

If the company’s chief executive, chief financial officer, chief accounting officer and other senior managers worked in an accounting firm in the previous year, the accounting

Chinese University of Hong Kong, 2008, “The Sarbanes-Oxley Act and Insider Trading around Financial Restatement Announcements”.. City University of Hong Kong, 2008, “The

The Sarbanes-Oxley Act, industrial innovation, and real option creation.

The empirical results show that there is a significant cumulative market value decline for E-commerce firms resulting from the effects of both an individual SOX

later assistance or testimony related to the information provided, and the making of any disclosures required or protected by the Sarbanes-Oxley Act (“Sarbanes-Oxley” or “SOX”),

The Congress, by not imbedding section 404 of Sarbanes-Oxley in the Exchange Act as it did with so many of its other Sarbanes-Oxley provisions, thereby chose to remove

The framework should provide for regulatory options in order to make it work for all member states, for instance in the case of access regulation.. It will also need to leave

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO SECTION 302 OF. THE SARBANES-OXLEY ACT

The results revealed that “85 per- cent of companies are planning for changes to their IT sys- tems to support compliance efforts, and Fortune 1000 companies will spend $2.5B this

We assess the impact of the Sarbanes-Oxley Act of 2002 on corporate investment in an investment Euler equation framework, where a dummy for the passage of the Act is allowed to

The final rules require a company subject to the reporting requirements of Section 13(a) or 15(d) of the Exchange Act to disclose whether it has adopted a code of ethics that applies