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The Sarbanes-Oxley Act and firms' going-private decisions

Engel, Ellen; Hayes, Rachel M.; Wang, Xue - In: Journal of accounting & economics 44 (2007) 1/2, pp. 116-145

Persistent link: https://www.econbiz.de/10003541580

Was the Sarbanes-Oxley Act of 2002 really this costly? : a discussion of evidence from event returns and going-private decisions

Leuz, Christian - In: Journal of accounting & economics 44 (2007) 1/2, pp. 146-165

Persistent link: https://www.econbiz.de/10003541586

Audit committee compensation and the demand for monitoring of the financial reporting process

Engel, Ellen; Hayes, Rachel M.; Wang, Xue - In: Journal of accounting & economics 49 (2010) 1/2, pp. 136-154

Persistent link: https://www.econbiz.de/10003948268

Increased disclosure requirements and corporate governance decisions : evidence from chief financial officers in the pre- and post-Sarbanes-Oxley periods

Wang, Xue - In: Journal of accounting research 48 (2010) 4, pp. 885-920

Persistent link: https://www.econbiz.de/10008649440

The robustness of the Sarbanes Oxley effect on the US capital market

Hansen, Bowe; Pownall, Grace; Wang, Xue - In: Review of accounting studies 14 (2009) 2/3, pp. 401-439

Persistent link: https://www.econbiz.de/10003900276

Discussion of "The robustness of the Sarbanes Oxley effect on the US capital market"

Harris, Trevor S. - In: Review of accounting studies 14 (2009) 2/3, pp. 440-452

Persistent link: https://www.econbiz.de/10003900283

Discussion of unintended consequences of granting small firms exemptions from securities regulation : evidence from the Sarbanes-Oxley Act

Hayes, Rachel M. - In: Journal of accounting research 47 (2009) 2, pp. 507-518

Persistent link: https://www.econbiz.de/10003843751

Discussion of 'Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation : Evidence from the Sarbanes-Oxley Act'

Hayes, Rachel M. - 2011

(GWZ) examine a potential unintended consequence of the SEC's use of bright-line thresholds for compliance with reporting regulations. In particular, the authors consider whether the SEC's postponement of compliance with Section 404 of the Sarbanes-Oxley Act (SOX) for “non-accelerated...

Persistent link: https://www.econbiz.de/10013134764