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How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environ...
Cohen, Jeffrey R.; Krishnamoorthy, Ganesh; Peytcheva, … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 579-601
Persistent link: https://www.econbiz.de/10010199060
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The effectiveness of SOX regulation : an interview study of corporate directors
Cohen, Jeffrey R.; Hayes, Colleen; Krishnamoorthy, Ganesh; … - In: Behavioral research in accounting 25 (2013) 1, pp. 61-87
Persistent link: https://www.econbiz.de/10009731393
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Auditors' consideration of corporate governance and management control philosophy in preplanning and planning judgements
Cohen, Jeffrey R.; Hanno, Dennis M. - 2008
Persistent link: https://www.econbiz.de/10003651880
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The Effectiveness of SOX Regulation : An Interview Study of Corporate Directors
Cohen, Jeffrey R. - 2013
This study provides insights on the effectiveness of the Sarbanes-Oxley Act (2002) in promoting high quality financial reporting and good corporate governance. We report the results of interviews conducted with 22 experienced directors from US firms. Our results indicate that SOX has had a...
Persistent link: https://www.econbiz.de/10013086057