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The impact of SOX on earnings quality outside the US : evidence from Belgian subsidiaries of US listed companies

Dutillieux, Wouter; Willekens, Marleen - 2009

Persistent link: https://www.econbiz.de/10009126901

The spillover of SOX on earnings quality in non-U.S. jurisdictions

Dutillieux, Wouter; Francis, Jere R.; Willekens, Marleen - In: Accounting horizons : a quarterly publication of the … 30 (2016) 1, pp. 23-39

Persistent link: https://www.econbiz.de/10011458084

The Spillover of SOX on Earnings Quality in Non-U.S. Jurisdictions

Dutillieux, Wouter - 2016

In most European countries, U.S.-owned subsidiaries are required by law to file separate entity financial statements in local GAAP. We use this unique institutional setting to examine whether the Sarbanes-Oxley Act of 2002 (SOX) had a flow-through effect on the earnings quality of local GAAP...

Persistent link: https://www.econbiz.de/10012989780

Auditor-provided nonaudit services and audit effectiveness and efficiency : evidence from pre- and post-SOX audit report lags

Knechel, W. Robert; Sharma, Divesh S. - In: Auditing : a journal of practice & theory 31 (2012) 4, pp. 85-114

Persistent link: https://www.econbiz.de/10009682064

Economic incentives for voluntary reporting on internal risk management and control systems

Deumes, Rogier; Knechel, W. Robert - In: Auditing : a journal of practice & theory 27 (2008) 1, pp. 35-66

Persistent link: https://www.econbiz.de/10003716906

Board independence and internal control weakness : evidence from SOX 404 disclosures

Chen, Yangyang; Knechel, W. Robert; Marisetty, Vijaya … - In: Auditing : a journal of practice & theory 36 (2017) 2, pp. 45-62

Persistent link: https://www.econbiz.de/10011702183

Audit research in the wake of SOX

Knechel, W. Robert - In: Managerial auditing journal 30 (2015) 8/9, pp. 706-726

Persistent link: https://www.econbiz.de/10011459653