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...

In this study, we consider how changing expectations of earnings affect a dishonest manager's strategy to overstate earnings and an auditor's strategy to exert effort in a two-period setting. We model the manager type as either honest or dishonest, which allows us to differentiate audit risk...