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Using Malmquist Indexes to measure changes in the productivity and efficiency of US accounting firms before and after the Sarbanes-Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Omega : the international journal of management science 37 (2009) 5, pp. 951-960

Persistent link: https://www.econbiz.de/10003861892

Measuring producitivity growth, technical progress, and efficiency changes of CPA firms proir to, and following the Sarbanes-Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Socio-economic planning sciences : the international … 43 (2009) 4, pp. 221-228

Persistent link: https://www.econbiz.de/10003893723

Measuring productivity growth, technical progress, and efficiency changes of CPA firms prior to, and following the Sarbanes-Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Socio-Economic Planning Sciences 43 (2009) 4, pp. 221-228

This paper investigates productivity growth, technical progress, and efficiency change for a group of the 56 largest CPA firms in the US from the period 1996-1999 through the period 2003-2006, where the former preceded, and the latter followed, enactment of the Sarbanes-Oxley Act (SOX). Data...

Persistent link: https://www.econbiz.de/10005067106

Using Malmquist Indexes to measure changes in the productivity and efficiency of US accounting firms before and after the Sarbanes-Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Omega 37 (2009) 5, pp. 951-960

There have been many criticisms of the Sarbanes-Oxley (SOX) Act passed in July of 2002 to correct business accountability and performance practices. The act has a major emphasis on accounting and its practices. This paper attempts a response to these criticisms by investigating changes in...

Persistent link: https://www.econbiz.de/10005333846

Measuring productivity growth, technical progress, and efficiency changes of CPA firms prior to, and following the Sarbanes–Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Socio-economic planning sciences : the international … 43 (2009) 4, pp. 221-228

Persistent link: https://www.econbiz.de/10008285677

Measuring productivity growth, technical progress, and efficiency changes of CPA firms prior to, and following the Sarbanes–Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Socio-economic planning sciences : the international … 43 (2009) 4, pp. 221-229

Persistent link: https://www.econbiz.de/10008882980

The Sarbanes-Oxley Act and the production efficiency of public accounting firms

Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; Lin, … - In: New frontiers in enterprise risk management, (pp. 145-161). 2008

Persistent link: https://www.econbiz.de/10003709353

Effect of the Sarbanes-Oxley act on CEOs' stock ownership and pay-performance sensitivity

Chang, Hsihui; Choy, Hiu Lam; Wan, Kam-ming - In: Review of quantitative finance and accounting 38 (2012) 2, pp. 177-207

Persistent link: https://www.econbiz.de/10009532223

An empirical study of returns to scale of CPA firms in the post SOX era

Chang, Hsihui; Choy, Hiu Lam; Hwang, Iny - 2015

Persistent link: https://www.econbiz.de/10011283650

Effect of the Sarbanes-Oxley Act on CEOs' Stock Ownership and Pay-Performance Sensitivity

Chang, Hsihui - 2011

The Sarbanes-Oxley Act (SOX) provides a natural experiment for examining how stock ownership and executive pay structure adapt to a change in regulatory environment. Using annual compensation data of Samp;P 1500 firms in 1994-2005, we examine the impact of SOX on stock ownership and...

Persistent link: https://www.econbiz.de/10012756511