Ugrin, Joseph C.; Odom, Marcus D. - In: Journal of Accounting and Public Policy 29 (2010) 5, pp. 439-458
This paper uses an experiment to examine how deterrence mechanisms within the Sarbanes-Oxley Act's (SOX) Sections 404 and 906 influence the fraudulent financial reporting behavior of individuals. The results indicate that the threat of potential jail time can be an effective mechanism for...