Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The Effectiveness of SOX Regulation: An Interview Study of Corporate Directors

16 references·16 citing·39 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1985Naturalistic inquiry45,666 cited
1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
1983Separation of Ownership and Control19,446 cited
1980The Pricing of Audit Services: Theory and Evidence2,841 cited
1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
1992Legal Ambiguity and Symbolic Structures: Organizational Mediation of Civil Rights Law1,606 cited
1990The Composition of Boards of Directors and Strategic Control: Effects on Corporate Strategy1,422 cited
1984Auditing, Consulting, and Auditor Independence940 cited
1998Separation of Ownership and Control848 cited
2009The Audit Committee Oversight Process*832 cited
2003Auditing and the production of legitimacy807 cited
2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
1999The Endogeneity of Legal Regulation: Grievance Procedures as Rational Myth

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

776 cited

1997The Legal Environments of Organizations731 cited

Cited by

2014Corporate executive’s gender and audit fees69 cited
2023Earnings management: a three-decade analysis and future prospects65 cited
2018Death by Committee? An Analysis of Corporate Board (Sub-) Committees62 cited
2014Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors55 cited
2019Figureheads or potentates? CEO power and board oversight in the context of Sarbanes Oxley54 cited
2016The Effect of Networked Clients' Economic Importance on Audit Quality51 cited
2014Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting48 cited
2017A survey on firms' implementation of COSO's 2013 Internal Control–Integrated Framework47 cited
2017Beyond conventional boundaries: Corporate governance as inspiration for critical accounting research40 cited
2020Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process37 cited
2016Audit Committee Charter Scope: Determinants and Effects on Audit Committee Effort36 cited
2013SOX after Ten Years: A Multidisciplinary Review33 cited
2021The Impact of Audit Committee Performance and Composition on Financial Reporting Quality in Jordan28 cited
2017The Audit Committee as an Interactive Process: Insights on the AC Chairperson’s Power28 cited
2020Quad-qualified audit committee director: Implications for monitoring and reducing financial corruption27 cited
2022Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation27 cited