The effectiveness of SOX regulation: An interview study of corporate directors
- Cohen, Jeffrey R
- Hayes, Colleen
- Krishnamoorthy, Ganesh
- Monroe, Gary
- Wright, Arnie
Publication date
February 2016
DOI Publisher
American Accounting Association ISSN
1050-4753 Journal
Behavioral Research in Accounting Citation count (estimate)
21Abstract
This study provides insights on the effectiveness of the Sarbanes-Oxley Act (U.S. House of Representatives 2002) in promoting high-quality financial reporting and good corporate governance, based on interviews conducted with 22 experienced directors fro