Disciplinary effect of internal control provisions of SOX on corporate governance structures

This study examines whether the internal control provisions under the Sarbanes–Oxley Act (SOX) have a disciplining effect on the governance structures of firms. We find that audit committee members and outside directors of firms that disclose material weaknesses (MWs) under Section 302 of SOX are mo...

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Bibliographic Details
Main Author: GOH, Beng Wee
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2012
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/952
https://ink.library.smu.edu.sg/context/soa_research/article/1951/viewcontent/1_s2.0_S0020706313000496_main.pdf
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Institution: Singapore Management University
Language: English