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SOX after Ten Years: A Multidisciplinary Review
16 references·3 citing·44 second hop
SOX after Ten Years: A Multidisciplinary Review (2013)SOX after Ten Years: A Multidisciplinary …A review of archival auditing research (2014)A review of archival auditing…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Who Blows the Whistle on Corporate Fraud? (2010)Who Blows the Whistle on Corp…Why Do U.S. Firms Hold So Much More Cash than They Used To? (2009)Why Do U.S. Firms Hold So Muc…The Cost to Firms of Cooking the Books (2008)The Cost to Firms of Cooking …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Trusting the Stock Market (2005)Trusting the Stock MarketThe impact of performance-based compensation on misreporting (2005)The impact of performance-bas…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Stock market driven acquisitions (2003)Stock market driven acquisiti…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The New Issues Puzzle (1995)The New Issues PuzzleAlternative regulatory policies, compliance and corporate governance quality (2019)Alternative regulatory polici…Accounting Scandals and Eye-Catching Frauds: USA-Japan Comparison by Considering the Role of Auditing (2018)Accounting Scandals and Eye-C…Dominant personality types in public accounting: selection bias or indoctrinated? (2016)Dominant personality types in…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)The relationship between return and market value of common stocks (1981)The Cross-Section of Expected Stock Returns (1992)Investor Psychology and Security Market Under‐ and Overreactions (1998)Investor Sentiment and the Cross‐Section of Stock Returns (2006)A five-factor asset pricing model (2014)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Law and Finance (1998)Social Interaction and Stock‐Market Participation (2004)Does Culture Affect Economic Outcomes? (2006)Financial Literacy and Stock Market Participation (2007)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Corporate Governance and Equity Prices (2003)Costly external finance, corporate investment, and the subprime mortgage credit crisis (2010)Product Market Threats, Payouts, and Financial Flexibility (2012)Feverish Stock Price Reactions to COVID-19* (2020)Agency Problems and the Theory of the Firm (1980)Management ownership and market valuation (1988)Political connections and SEC enforcement (2014)How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk (2017)OECD Employment Outlook 2019 (2019)Corporate financing and investment decisions when firms have information that investors do not have (1984)Common risk factors in the returns on stocks and bonds (1993)What Do Returns to Acquiring Firms Tell Us? Evidence from Firms That Make Many Acquisitions (2002)Firm size and the gains from acquisitions (2004)Who makes acquisitions? CEO overconfidence and the market's reaction☆ (2008)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)
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References

  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1995The New Issues Puzzle3,550 cited
  • 2014A review of archival auditing research3,184 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2009Why Do U.S. Firms Hold So Much More Cash than They Used To?2,896 cited
  • 2005Trusting the Stock Market2,242 cited
  • 2003Stock market driven acquisitions2,093 cited
  • 2010Who Blows the Whistle on Corporate Fraud?1,877 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2005The impact of performance-based compensation on misreporting1,342 cited
  • 2008

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The Cost to Firms of Cooking the Books
1,315 cited

Cited by

  • 2016Dominant personality types in public accounting: selection bias or indoctrinated?24 cited
  • 2019Alternative regulatory policies, compliance and corporate governance quality24 cited
  • 2018Accounting Scandals and Eye-Catching Frauds: USA-Japan Comparison by Considering the Role of Auditing16 cited