This paper investigates the impact of Sarbanes-Oxley (SOX) on managers' earnings management choices (i.e., accrual management and real earnings management). Specifically, I investigate whether firms reduce their use of accrual management and increase their use of real earnings management...

This study reviews and summarizes the relevant findings of nearly two decades of accounting and finance research papers that focus on the links between the Sarbanes-Oxley Act (SOX) and the quality of reported earnings. This study, unlike numerous other studies, does not seek to address the broad...

Ever since Sarbanes-Oxley, a growing body of research has focused on the roles played by the audit committee. However, few theoretical studies exist to guide this research. In this study, we focus on the audit committee’s role in overseeing internal controls and the impact of whether or not...

We examine, from the auditor's perspective, the interaction between internal control evaluations and substantive testing in a model of fraud detection. The purpose of our study is to examine a two-stage model of the auditor/manager interaction in which the auditor assesses the ?likelihood?; or...