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Sarbanes-Oxley and its Aftermath: A Review of the Evidence

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dc.contributor.author Boyle, Glenn
dc.contributor.author Grace-Webb, Eli
dc.date.accessioned 2015-02-11T21:39:05Z
dc.date.accessioned 2022-07-06T22:47:26Z
dc.date.available 2015-02-11T21:39:05Z
dc.date.available 2022-07-06T22:47:26Z
dc.date.copyright 20/11/2007
dc.date.issued 2007
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/19076
dc.description.abstract Introduced in response to several high profile US corporate collapses the Sarbanes-Oxley Act (SOX) of 2002 has proven to be a gold mine for academic researchers: after only five years no less than 528 studies of SOX appear on the Social Sciences Research Network (www.ssrn.com). This essay seeks to review the results of this research and provide a concise summary of the available evidence as of late 2007. Overall although SOX appears to have had some beneficial effects it has also: increased the costs of auditing governance and human capital and compliance more generally; induced a mis-match between auditors and firms; encouraged firms to delist or otherwise stay below the regulatory radar; lowered corporate investment and risk-taking; and had ambiguous effects on the quality of investor information and capital market eeffciency. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.rights Permission to publish research outputs of the New Zealand Institute for the Study of Competition and Regulation has been granted to the Victoria University of Wellington Library. Refer to the permission letter in record: https://ir.wgtn.ac.nz/handle/123456789/18870 en_NZ
dc.subject Sarbanes-Oxley Act (SOX) en_NZ
dc.title Sarbanes-Oxley and its Aftermath: A Review of the Evidence en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit New Zealand Institute for the Study of Competition and Regulation en_NZ
vuwschema.contributor.unit Victoria Business School: Orauariki en_NZ
vuwschema.subject.anzsrcfor 149999 Economics not elsewhere classified en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 389999 Other economics not elsewhere classified en_NZ

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