The unintended effects of the Sarbanes-Oxley Act
The Sarbanes-Oxley Act (SOX) was passed in the wake of several scandals that rocked corporate America in 2001 and 2002. The objective behind SOX was to improve corporate governance by improving accounting disclosures. Compliance with Section 404 is considered by many to be the most costly requiremen...
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Main Authors: | CHHAOCHHARIA, Vidhi, OTTO, Clemens A., VIG, Vikrant |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2011
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Subjects: | |
Online Access: | https://ink.library.smu.edu.sg/lkcsb_research/5374 https://ink.library.smu.edu.sg/context/lkcsb_research/article/6373/viewcontent/Unintended_SAO_av.pdf |
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Institution: | Singapore Management University |
Language: | English |
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