HassabElnaby, Hassan R.; Said, Amal; Wolfe, Glenn - In: American Journal of Business 22 (2007) 2, pp. 19-32
In this study we examine the oversight responsibilities of audit committees in the post Sarbanes-Oxley Act of 2002 (SOX) era. The results show that audit committee oversight responsibilities assigned and disclosed in proxy statements expanded post-SOX compared to pre-SOX. We design a survey...