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The effect of Enron, Andersen, and Sarbanes-Oxley on the US market for audit services
Asthana, Sharad; Balsam, Steven; Kim, Sungsoo - In: Accounting research journal 22 (2009) 1, pp. 4-26
Persistent link: https://www.econbiz.de/10003887340
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A Textual Analysis of the US Securities and Exchange Commission's Accounting and Auditing Enforcement Releases relating to the Sarbanes-Oxley Act
Davalos, Sergio; Feroz, Ehsan H. - 2022
We focus on textual analysis of the US Securities and Exchange Commission's accounting and auditing enforcement releases (AAERs). Our research question is: Did the Sarbanes–Oxley Act (SOX) 2002 affect the qualitative linguistic content of the AAERs in the post-SOX period? To answer this...
Persistent link: https://www.econbiz.de/10014361301
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A textual analysis of the US Securities and Exchange Commission's accounting and auditing enforcement releases relating to the Sarbanes-Oxley Act
Davalos, Sergio; Feroz, Ehsan H. - In: Intelligent systems in accounting, finance & management 29 (2022) 1, pp. 19-40
Persistent link: https://www.econbiz.de/10013274235