How successful is SOX in promoting corporate accountability: Evidence from listed companies in the United States of America and the Philippines from 2004 to 2012

• Main Author: Hui, Christine C.
• Format: text
• Language: English
• Published: Animo Repository 2020
• Subjects: United States. Sarbanes-Oxley Act (2002); Financial statements—Law and legislation—United States; Financial statements—Law and legislation—Philippines; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdm_acc/7; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1010&context=etdm_acc
• Institution: De La Salle University

This study aims to evaluate how successful was the Sarbanes-Oxley Act in promoting corporate accountability from 2004 to 2012 by examining whether it has prevented fraudulent financial reporting through empirical research based on the United States Securities and Exchange Commission’s Accounting and...