Citigroup, Inc and American International Group, Inc have two very disparate views on the realisability of their deferred tax assets. Important to each company's decision is the assessed availability or lack of tax-planning strategies needed to generate future taxable income. Yet,...

This paper empirically examines the impact of the Sarbanes-Oxley Act (SOX) of 2002 on the voluntary disclosure of information security activities by corporations. The empirical evidence provided clearly indicates that SOX is having a positive impact on such disclosure. These findings provide...