SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The impact of the Sarbanes–Oxley Act on the integrity of financial reporting: Was it meritorious?
16 references·0 citing·50 second hopsampled
The impact of the Sarbanes–Oxley Act on the integrity of financial reporting: Was it meritorious? (2023)The impact of the Sarbanes–Oxley Act on t…The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations (2016)The effect of IAS/IFRS adopti…Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Incentives or Standards: What…Accrual-based and real earnings management: An international comparison for investor protection (2015)Accrual-based and real earnin…SOX after Ten Years: A Multidisciplinary Review (2014)SOX after Ten Years: A Multid…Where Have All the IPOs Gone? (2013)Where Have All the IPOs Gone?The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union (2012)The Effect of Mandatory Adopt…Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows (2011)Discretionary accounting choi…Corporate Boards, Audit Committees, and Earnings Management: Pre‐ and Post‐SOX Evidence (2010)Corporate Boards, Audit Commi…Does Public Ownership of Equity Improve Earnings Quality? (2009)Does Public Ownership of Equi…Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)Corporate Governance and Inte…Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia (2008)Type of earnings management a…Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings (2008)Regulation and Bonding: The S…Ownership: Evolution and Regulation (2008)Ownership: Evolution and Regu…Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption (2008)Do accounting standards matte…The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era (2006)The Impact of SOX Section 404…Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets (2006)Discretionary Accruals and Ea…Law and Finance (1998)Earnings management and investor protection: an international comparison (2003)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation* (2010)The Role of the Internal Audit Function in the Disclosure of Material Weaknesses (2010)Abnormal Audit Fees and Restatements (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Financial Intermediation and Delegated Monitoring (1984)The Influence of Family Ownership on the Quality of Accounting Information (2010)Voluntary Audits versus Mandatory Audits (2011)When does the peer information environment matter? (2017)Corporate Ownership Around the World (1999)Corporate Governance and Earnings Management: A Meta‐Analysis (2009)Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015)Ownership structure and earnings management: evidence from Jordan (2016)Agency Problems and the Theory of the Firm (1980)Econometric Analysis of Cross Section and Panel Data (2001)Governance, media and the quality of environmental disclosure (2012)Is Environmental Governance Substantive or Symbolic? An Empirical Investigation (2012)The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process (2013)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Financial distress, internal control, and earnings management: Evidence from China (2020)Corporate governance and financial reporting quality during the COVID-19 pandemic (2022)Real earnings management: A review of the international literature (2022)Foundations of social theory (1990)Going public to acquire? The acquisition motive in IPOs (2010)The Life Cycle of Family Ownership: International Evidence (2011)Financing firms in India (2012)The structure and governance of venture-capital organizations (1990)Do Brokerage Analysts' Recommendations Have Investment Value? (1996)Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk (2001)Using 10-K Text to Gauge Financial Constraints (2015)The Rise of Market Power and the Macroeconomic Implications (2017)Are US Industries Becoming More Concentrated? (2019)The effect of international institutional factors on properties of accounting earnings (2000)International Accounting Standards and Accounting Quality (2008)A Meta-analysis of IFRS Adoption Effects (2013)The effect of mandatory IFRS adoption on real and accrual-based earnings management activities (2014)Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption (2015)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption731 cited
  • 2009Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes639 cited
  • 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?638 cited
  • 2013Where Have All the IPOs Gone?515 cited
  • 2008Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia494 cited
  • 2006The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era348 cited
  • 2009Does Public Ownership of Equity Improve Earnings Quality?319 cited
  • 2015Accrual-based and real earnings management: An international comparison for investor protection276 cited
  • 2008Ownership: Evolution and Regulation276 cited
  • 2016The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations259 cited
  • 2010Corporate Boards, Audit Committees, and Earnings Management: Pre‐ and Post‐SOX Evidence255 cited
  • 2008Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings252 cited
  • 2006Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets238 cited
  • 2014

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

SOX after Ten Years: A Multidisciplinary Review
227 cited
  • 2012The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union195 cited
  • 2011Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows170 cited
  • Cited by

    No citing works inside the corpus for this window.