Chang, Jui-Chin; Sun, Huey-Lian - In: Review of Accounting and Finance 15 (2016) 3, pp. 274-293
between fraud and non-fraud firms. To examine the regulation effect, this paper investigates the differences in director … regulation effect. This study fills the gap by extending the findings of prior research to investigate the reputation effect … along with the regulation effect of SOX at fraud firms. Different from findings of some previous studies (Helland, 2006 …