About this product: This digital document is an article from Catalyst (Dublin, Ohio), published by Ohio Society of Certified Public Accountants on January 1, 2003. The length of the article is 1221 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Sarbanes-Oxley's effect on Ohio: A poll of business leaders and CPAs. Author: Jennifer Tisone Price Publication:Catalyst (Dublin, Ohio) (Magazine/Journal) Date: January 1, 2003 Publisher: Ohio Society of Certified Public Accountants Page: 42(2)
About this product: This 25-page research report written for all executives examines in-depth, the intricacies and effects of Sarbanes-Oxley legislation. From pre-Sarbanes obstruction of justice statutes to new Sarbanes-Oxley provisions; from a point-by-point look at several pinnacle cases to what specific provisions mean to corporations, this report covers the ins and outs of Sarbanes-Oxley, touching on the important and highlighting the essential. Some areas explored include: - the Andersen prosecution and the Congressional response - essentials for complying with § 1519/document retention after Sarbanes-Oxley - other significant key white collar cases like Frank Quattrone and Martha Stewart About Executive Reports: Executive Reports offer focused, hard-hitting advice from the leaders of some of America's top companies, packaged in a concise, readable format. Each research report provides readers with 3 to 5 strategies that will have a direct financial impact on their business. While not meant as a comprehensive guide, each report includes quick-hit items that can immediately impact specific business strategies. Executive authors drill down to the central issues surrounding each topic area and dispense expert advice in concise, direct language. Executive Reports feature leading professionals selected by the Aspatore Editorial Board based on their experience, research, and standing within the professional community.
About this product: This digital document is an article from Vanderbilt Journal of Transnational Law, published by Vanderbilt University, School of Law on March 1, 2005. The length of the article is 20390 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Assessing the deterrent effect of the Sarbanes-Oxley Act's certification provisions: a comparative analysis using the Foreign Corrupt Practices Act. Author: Kathleen A. Lacey Publication:Vanderbilt Journal of Transnational Law (Magazine/Journal) Date: March 1, 2005 Publisher: Vanderbilt University, School of Law Volume: 38 Issue: 2 Page: 397(45)
About this product: This digital document is an article from The Practicing CPA, published by Thomson Gale on December 1, 2004. The length of the article is 496 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Shooting the messenger.(effect of Sarbanes-Oxley Act of 2002 on audit firms) Publication:The Practicing CPA (Newsletter) Date: December 1, 2004 Publisher: Thomson Gale Volume: 28 Issue: 10 Page: NA
About this product: This digital document is an article from SAM Advanced Management Journal, published by Society for the Advancement of Management on January 1, 2004. The length of the article is 4330 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Sarbanes-Oxley: effects on financial transparency. Author: Raymond S. Kulzick Publication:SAM Advanced Management Journal (Refereed) Date: January 1, 2004 Publisher: Society for the Advancement of Management Volume: 69 Issue: 1 Page: 43(7)
About this product: This digital document is an article from Westchester County Business Journal, published by Westfair Communications, Inc. on September 16, 2002. The length of the article is 736 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: New corporate governance laws have far-reaching effect. (Issues @ Work).(Sarbanes-Oxley Act of 2002)(Brief Article) Author: Shawn Smith Publication:Westchester County Business Journal (Magazine/Journal) Date: September 16, 2002 Publisher: Westfair Communications, Inc. Volume: 41 Issue: 37 Page: 4(1)
About this product: This digital document is an article from The Tax Adviser, published by American Institute of CPA's on September 1, 2004. The length of the article is 2746 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Effects of the SOA on the accounting profession.(Sarbanes-Oxley Act) Author: Michael R. Miller Publication:The Tax Adviser (Magazine/Journal) Date: September 1, 2004 Publisher: American Institute of CPA's Volume: 35 Issue: 9 Page: 571(4)
About this product: This digital document is a journal article from Journal of Banking and Finance, published by Elsevier in . The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.
Description: The Sarbanes-Oxley (Sarbox) legislation aimed to reduce the opacity of financial statements and improve the integrity of financial reporting by enhancing corporate disclosure and governance practices. We estimate the valuation effects of Sarbox for firms in the financial services industry and find that, except for securities firms, these firms significantly benefited from its adoption. As hypothesized, these positive effects may be attributed to expected improvement in the transparency of the relatively opaque financial services firms. We find that the cross-sectional variation in the valuation effects can be explained by disclosure and governance characteristics. Several of the significant factors are supportive of a compliance cost hypothesis. In particular, we find that the effects were less favorable for firms with less independent audit committees, without a financial expert on the audit committee, with less financial statement footnote disclosures, with less involved CEOs, and if they were smaller. In addition, reflecting the value of stronger governance, more favorable effects occurred for firms with a greater degree of independence of the board and the board committees, when there is greater motivation and ability of board members to monitor the firm, and with a greater degree of institutional ownership. Lastly, we find the wealth effects of firms viewed as non-compliant are significantly lower than firms viewed as compliant, and the variation across the group of non-compliant firms is explained by disclosure and governance measures.
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