Статті в журналах з теми "Sarbanes-Oxley (SOX) Act"
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Bhabra, Harjeet Singh, and Ashrafee Tanvir Hossain. "The Sarbanes-Oxley Act and corporate acquisitions." Managerial Finance 43, no. 4 (April 10, 2017): 452–70. http://dx.doi.org/10.1108/mf-10-2016-0291.
Повний текст джерелаHassabElnaby, Hassan R., Amal Said, and Glenn Wolfe. "Audit Committees Oversight Responsibilities Post Sarbanes‐Oxley Act." American Journal of Business 22, no. 2 (October 28, 2007): 19–32. http://dx.doi.org/10.1108/19355181200700007.
Повний текст джерелаHoag, Matthew, Mark Myring, and Joe Schroeder. "Has Sarbanes-Oxley standardized audit quality?" American Journal of Business 32, no. 1 (April 3, 2017): 2–23. http://dx.doi.org/10.1108/ajb-05-2015-0016.
Повний текст джерелаDeFond, Mark L., and Jere R. Francis. "Audit Research after Sarbanes-Oxley." AUDITING: A Journal of Practice & Theory 24, s-1 (December 1, 2005): 5–30. http://dx.doi.org/10.2308/aud.2005.24.s-1.5.
Повний текст джерелаDeFond, Mark L., Mingyi Hung, Emre Carr, and Jieying Zhang. "Was the Sarbanes-Oxley Act Good News for Corporate Bondholders?" Accounting Horizons 25, no. 3 (September 1, 2011): 465–85. http://dx.doi.org/10.2308/acch-50008.
Повний текст джерелаChang, Hsihui, and Helen HL Choy. "The effect of the Sarbanes–Oxley Act on firm productivity." Journal of Centrum Cathedra 9, no. 2 (December 2, 2016): 120–42. http://dx.doi.org/10.1108/jcc-09-2016-0012.
Повний текст джерелаKaranja, Erastus, and Jigish Zaveri. "Ramifications of the Sarbanes Oxley (SOX) Act on IT governance." International Journal of Accounting and Information Management 22, no. 2 (April 29, 2014): 134–45. http://dx.doi.org/10.1108/ijaim-02-2013-0017.
Повний текст джерелаKwak, Wikil, Yong Shi, and Gang Kou. "Predicting Bankruptcy After The Sarbanes-Oxley Act Using The Most Current Data Mining Approaches." Journal of Business & Economics Research (JBER) 10, no. 4 (March 23, 2012): 233. http://dx.doi.org/10.19030/jber.v10i4.6899.
Повний текст джерелаBurks, Jeffrey J. "Are Investors Confused by Restatements after Sarbanes-Oxley?" Accounting Review 86, no. 2 (March 1, 2011): 507–39. http://dx.doi.org/10.2308/accr.00000017.
Повний текст джерелаHarakeh, Mostafa, Ghida Matar, and Nagham Sayour. "Information asymmetry and dividend policy of Sarbanes-Oxley Act." Journal of Economic Studies 47, no. 6 (April 2, 2020): 1507–32. http://dx.doi.org/10.1108/jes-08-2019-0355.
Повний текст джерелаNwogugu, Michael. "Efficiency of Sarbanes-Oxley act: willingness-to-comply and agency problems." Corporate Ownership and Control 5, no. 1 (2007): 449–58. http://dx.doi.org/10.22495/cocv5i1c3p5.
Повний текст джерелаStefou, Marina. "The SOX 404 procedure; is it still so repelling to foreign issuers?" Corporate Ownership and Control 6, no. 1 (2008): 147–57. http://dx.doi.org/10.22495/cocv6i1p15.
Повний текст джерелаCascini, Karen T., Alan DelFavero, and Mario Mililli. "The Sarbanes Oxley Acts Contribution To Curtailing Corporate Bribery." Journal of Applied Business Research (JABR) 28, no. 6 (October 25, 2012): 1127. http://dx.doi.org/10.19030/jabr.v28i6.7329.
Повний текст джерелаDube, Sema. "Trickle Down Effect Of The Sarbanes Oxley Act On A Privately-Held Seasonal Textile Manufacturer." Journal of Business Case Studies (JBCS) 3, no. 4 (October 1, 2007): 45–50. http://dx.doi.org/10.19030/jbcs.v3i4.4864.
Повний текст джерелаPark, Sorah. "Differential Effect Of The Sarbanes-Oxley Act On Individual And Institutional Investors." Journal of Applied Business Research (JABR) 32, no. 2 (March 1, 2016): 517. http://dx.doi.org/10.19030/jabr.v32i2.9593.
Повний текст джерелаKanagaretnam, Kiridaran, Gerald J. Lobo, and Dennis J. Whalen. "Relationship between board independence and firm performance post Sarbanes Oxley." Corporate Ownership and Control 11, no. 1 (2013): 65–80. http://dx.doi.org/10.22495/cocv11i1art6.
Повний текст джерелаKwak, Wikil, Xiaoyan Cheng, and Jinlan Ni. "Predicting Bankruptcy After The Sarbanes-Oxley Act Using Logit Analysis." Journal of Business & Economics Research (JBER) 10, no. 9 (August 17, 2012): 521. http://dx.doi.org/10.19030/jber.v10i9.7192.
Повний текст джерелаBrochet, Francois. "Information Content of Insider Trades before and after the Sarbanes-Oxley Act." Accounting Review 85, no. 2 (March 1, 2010): 419–46. http://dx.doi.org/10.2308/accr.2010.85.2.419.
Повний текст джерелаLobo, Gerald J., and Jian Zhou. "Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence." Accounting Horizons 20, no. 1 (March 1, 2006): 57–73. http://dx.doi.org/10.2308/acch.2006.20.1.57.
Повний текст джерелаBhabra, Gurmeet S., and Jacob Rooney. "Sarbanes-Oxley, agency conflicts and the marginal value of capital expenditure." Managerial Finance 46, no. 2 (August 26, 2019): 237–53. http://dx.doi.org/10.1108/mf-10-2018-0471.
Повний текст джерелаSeino, Kosuke, and Fumiko Takeda. "Stock market reactions to the Japanese Sarbanes-Oxley act of 2006." Corporate Ownership and Control 7, no. 2 (2009): 126–36. http://dx.doi.org/10.22495/cocv7i2p10.
Повний текст джерелаHoitash, Rani, Udi Hoitash, and Jean C. Bedard. "Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act." AUDITING: A Journal of Practice & Theory 27, no. 1 (May 1, 2008): 105–26. http://dx.doi.org/10.2308/aud.2008.27.1.105.
Повний текст джерелаSegovia, Joann, Carol M. Jessup, Marsha Weber, and Sheri Erickson. "Enriching AIS Courses With SOX Compliance Activities." AIS Educator Journal 5, no. 1 (January 1, 2010): 1–24. http://dx.doi.org/10.3194/1935-8156-5.1.1.
Повний текст джерелаGao, Huasheng, and Jin Zhang. "SOX Section 404 and Corporate Innovation." Journal of Financial and Quantitative Analysis 54, no. 2 (September 7, 2018): 759–87. http://dx.doi.org/10.1017/s0022109018000844.
Повний текст джерелаChen, Fang, Jian Huang, and Han Yu. "Firm Risk and Proxy Fights: Evidence from SOX." Accounting and Finance Research 7, no. 2 (February 9, 2018): 96. http://dx.doi.org/10.5430/afr.v7n2p96.
Повний текст джерелаNourayi, Mahmoud M., Lawrence Kalbers, and Frank P. Daroca. "The Impact Of Corporate Governance And The Sarbanes-Oxley Act On CEO Compensation." Journal of Applied Business Research (JABR) 28, no. 3 (April 30, 2012): 463. http://dx.doi.org/10.19030/jabr.v28i3.6962.
Повний текст джерелаMassoud, Marc, and Eunsup Daniel Shim. "Corporate governance, public accounting firms and multinational corporations: The US Sarbanes-Oxley Act perspective." Corporate Ownership and Control 3, no. 2 (2006): 159–64. http://dx.doi.org/10.22495/cocv3i2c1p1.
Повний текст джерелаChen, Sheng-Syan, and Chia-Wei Huang. "The Sarbanes-Oxley Act, Earnings Management, and Post-Buyback Performance of Open-Market Repurchasing Firms." Journal of Financial and Quantitative Analysis 48, no. 6 (December 2013): 1847–76. http://dx.doi.org/10.1017/s0022109014000040.
Повний текст джерелаKrishnan, Gopal V., K. K. Raman, Ke Yang, and Wei Yu. "CFO/CEO-Board Social Ties, Sarbanes-Oxley, and Earnings Management." Accounting Horizons 25, no. 3 (September 1, 2011): 537–57. http://dx.doi.org/10.2308/acch-50028.
Повний текст джерелаVega, Jose G., Jan Smolarski, and Haiyan Zhou. "Sarbanes-Oxley: changes in risk premium and return volatility." Asian Review of Accounting 23, no. 1 (May 5, 2015): 86–106. http://dx.doi.org/10.1108/ara-01-2014-0018.
Повний текст джерелаEttredge, Michael L., Susan Scholz, and Chan Li. "Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era." Accounting Horizons 21, no. 4 (December 1, 2007): 371–86. http://dx.doi.org/10.2308/acch.2007.21.4.371.
Повний текст джерелаBasile, Anthony, Sheila Handy, and Felisha N. Fret. "A Retrospective Look at the Sarbanes-Oxley Act of 2002- Has it accomplished its original purpose?" Journal of Applied Business Research (JABR) 31, no. 2 (March 3, 2015): 585. http://dx.doi.org/10.19030/jabr.v31i2.9155.
Повний текст джерелаRagan, Joseph, Christopher Puccio, and Brandon Talisesky. "Accounting Control Technology Using SAP: A Case-Based Approach." American Journal of Business Education (AJBE) 7, no. 4 (September 29, 2014): 349–60. http://dx.doi.org/10.19030/ajbe.v7i4.8846.
Повний текст джерелаHughen, Linda, Mahfuja Malik, and Eunsup Daniel Shim. "The impact of Sarbanes–Oxley and Dodd–Frank on executive compensation." Journal of Applied Accounting Research 20, no. 3 (September 12, 2019): 243–66. http://dx.doi.org/10.1108/jaar-01-2018-0015.
Повний текст джерелаIyer, Venkataraman M., and Ann L. Watkins. "Adoption of Sarbanes-Oxley Measures by Nonprofit Organizations: An Empirical Study." Accounting Horizons 22, no. 3 (September 1, 2008): 255–77. http://dx.doi.org/10.2308/acch.2008.22.3.255.
Повний текст джерелаPan, Lee-Hsien, Shuo Chen, Chieh-Chung Wu, and K. C. Chen. "Corporate Governance and Firm Performance: Evidence From the ADRs of Tiger Cub Economies." International Journal of Accounting and Financial Reporting 9, no. 1 (January 3, 2019): 432. http://dx.doi.org/10.5296/ijafr.v9i1.14578.
Повний текст джерелаMerkelbach, A. P. N. "De IT Dependent Manual Control; een nog te verkennen gebied binnen de auditing." Maandblad Voor Accountancy en Bedrijfseconomie 80, no. 7/8 (July 1, 2006): 352–57. http://dx.doi.org/10.5117/mab.80.20826.
Повний текст джерелаBurrowes, Ashley, and Ann Hendricks. "Independent financial experts: From wished for to wistful thinking." Managerial Finance 31, no. 9 (September 1, 2005): 52–62. http://dx.doi.org/10.1108/03074350510769866.
Повний текст джерелаArnold, Vicky, Tanya S. Benford, Joseph Canada, John R. Kuhn, and Steve G. Sutton. "The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration." Journal of Emerging Technologies in Accounting 4, no. 1 (January 1, 2007): 103–21. http://dx.doi.org/10.2308/jeta.2007.4.1.103.
Повний текст джерелаFan, Yangyang, Chan Li, and K. Raghunandan. "Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits?" AUDITING: A Journal of Practice & Theory 36, no. 3 (January 1, 2017): 71–89. http://dx.doi.org/10.2308/ajpt-51669.
Повний текст джерелаWallace, Linda, Hui Lin, and Meghann Abell Cefaratti. "Information Security and Sarbanes-Oxley Compliance: An Exploratory Study." Journal of Information Systems 25, no. 1 (March 1, 2011): 185–211. http://dx.doi.org/10.2308/jis.2011.25.1.185.
Повний текст джерелаCohen, Daniel A., Aiyesha Dey, and Thomas Z. Lys. "Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods." Accounting Review 83, no. 3 (May 1, 2008): 757–87. http://dx.doi.org/10.2308/accr.2008.83.3.757.
Повний текст джерелаBhabra, Harjeet S., and Ashrafee T. Hossain. "Did the Sarbanes-Oxley Act result in a strategic shift in M&A motives?" Managerial Finance 44, no. 2 (February 12, 2018): 142–59. http://dx.doi.org/10.1108/mf-07-2017-0254.
Повний текст джерелаCampbell, John L., James Hansen, Chad A. Simon, and Jason L. Smith. "Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002." AUDITING: A Journal of Practice & Theory 34, no. 2 (September 1, 2014): 91–120. http://dx.doi.org/10.2308/ajpt-50931.
Повний текст джерелаAsthana, Sharad C., and Jeff P. Boone. "Abnormal Audit Fee and Audit Quality." AUDITING: A Journal of Practice & Theory 31, no. 3 (August 1, 2012): 1–22. http://dx.doi.org/10.2308/ajpt-10294.
Повний текст джерелаAusten, Lizabeth A., John T. Reisch, and Larry P. Seese. "Actions Speak Louder than Words: A Case Study on Mexican Corporate Governance." Issues in Accounting Education 22, no. 4 (November 1, 2007): 661–73. http://dx.doi.org/10.2308/iace.2007.22.4.661.
Повний текст джерелаHaller, Axel, Jürgen Ernstberger, and Christian Kraus. "Extraterritorial impacts of the Sarbanes-Oxley Act on external corporate governance – current evidence from a German perspective." Corporate Ownership and Control 3, no. 3 (2006): 113–27. http://dx.doi.org/10.22495/cocv3i3p9.
Повний текст джерелаGarneau, Victoria, and Abdus Shahid. "The Sarbanes-Oxley Act of 2002 (SOX): A redundant regulation for the banking industry." Journal of Banking Regulation 10, no. 4 (September 2009): 285–99. http://dx.doi.org/10.1057/jbr.2009.8.
Повний текст джерелаKoster, Harold, Tim Verdoes, and Maaike Lycklama à Nijeholt. "Could the USA’s SOX In-control Regime Serve as an Example for EU Member States?" European Company Law 19, Issue 3 (June 1, 2022): 73–81. http://dx.doi.org/10.54648/eucl2022013.
Повний текст джерелаDickins, Denise E., Julia L. Higgs, and Terrance R. Skantz. "Estimating Audit Fees Post-SOX." Current Issues in Auditing 2, no. 1 (January 1, 2008): A9—A18. http://dx.doi.org/10.2308/ciia.2008.2.1.a9.
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