Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 46 for “"Sarbanes-Oxley Act"”.
-
Sarbanes-Oxley Act, insider trading and earnings management
… of financial market’s regulation pursuant of the Sarbanes Oxley Act of 2002 (SOX). There is currently incomplete knowledge on the relationship between insider trading and earnings management on the one hand and earnings management and firm performance on the other in light of the recent regulatory …
-
Audit committee, corporate governance and the Sarbanes-Oxley Act 2002
The Sarbanes-Oxley Act 2002 aimed to improve listed companies' financial reporting standards and protect shareholders' interests. However, most of the provisions are perceived to be costly to U. S. issuers and benefits of the Act have continued to be the subject of much debate. This thesis utilises …
-
Can legislation restore public trust? : an analysis of the Sarbanes-Oxley Act 2002
… are compelling moral and economic reasons to act ethically. Despite the high levels of legal liability, potential public embarrassment, and possible bankruptcy, some management and auditors fail to act ethically or to follow even basic professional standards. The consequences of even just a …
-
The impact of radio frequency identification on the Sarbanes-Oxley Act of 2002
… the financial markets. Among its provisions, the Sarbanes-Oxley Act of 2002 requires public companies on a best effort basis to set up internal controls and procedures ensuring the proper collection and recording of data in their financial statements. The ambiguity and qualitative nature of the …
-
Essays on the effects of home legal institutions and the Sarbanes-Oxley Act on foreign IPOs in the US
… role of home country legal institutions and the Sarbanes-Oxley Act (SOX) on the reporting quality, pricing and performance of foreign initial public offerings (IPOs) in US capital markets. The specific characteristics of foreign IPOs as have been recognized within the recently expanding …
-
The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002
… during the policy formation period of the Sarbanes-Oxley Act of 2002 (SOX). The dissertation is comprised of three separate, but related studies. Each study uses prior research in accounting and related disciplines to investigate significant aspects the profession's strategies. The first …
-
Conditions Associated with Increased Risk of Fraud: A Model for Publicly Traded Restaurant Companies
… this dissertation study is to understand the impact of the Sarbanes-Oxley Act and the factors that contribute to increased risk of fraud in order to determine why fraud may occur despite the imposed regulation of the Sarbanes-Oxley Act. The main premise of the study tests the application of the …
-
Essays on Stock Options Expensing and Stock Options Backdating
… to two accounting events during the post-Sarbanes Oxley Act (""SOX"") period. During this time, the FASB added stock options expensing to its agenda (""event 1"") and eventually issued the options expensing accounting standard and implemented it (""event 2""). I find a statistically …
-
Changes Needed in Sarbanes-Oxley
… profession , independence and the applicable Sarbanes-Oxley Act of 2002. The body of this thesis begins with an explanation of fraud and several ways that it can occur in financial reporting. Although fraud has been an issue for as long as businesses have existed, it was a series of recent …
-
An Analysis of the Structural Failings of Corporate Governance in Nigeria: the UK Companies Act and US Sarbanes Oxley Act as Models for Reform of the Regulatory Framework of Corporate Governance under the Nigerian Companies Act and Governance Code
… devastating incidents of corporate malpractices within Nigerian firms but they also appear to highlight the ineffectiveness of the existing regulatory structure of companies in the country. This study offers a theoretical analysis to corporate governance practices and regulation of public …
-
The Determinants and Consequences of Disclosure Committee Adoption
<p>After the passage of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission recommended that companies voluntarily adopt disclosure committees to aid in preparing company disclosures. In this paper, I investigate the determinants and consequences of disclosure committee adoption. …
-
Essays in applied econometrics
… States. In the second chapter, I analyze the impact of the Sarbanes-Oxley Act on the Value-at-Risk of the companies with publicly traded stocks. The last chapter is devoted to analyze the relationship between economic growth and economic inequality in Brazil. Below are the individual abstracts …
-
The Influence of Ceo Decision-Making and Corporate Strategy on Corporate Social Performance
… In addition, I examine whether introducing the Sarbanes-Oxley Act had a substantial impact on the relationship between CSP and financial performance. The results show that enactment of the Sarbanes-Oxley Act may have caused changes in social perceptions about the importance of corporate social …
-
Does accounting quality mitigate risk shifting?
… ability to effectively monitor the management's actions and to discipline the managers when necessary. I predict that the effect of accounting quality on risk shifting will be stronger in firms with poor information environment, in distressed firms, in cash-rich firm, and after the adoption of …
-
The Impact of Meeting Analyst Earnings Expectations on the Market Response to the Announcement of Internal Control Weaknesses
In this study, I examine the impact of meeting analyst earning expectations on the market response to material weakness disclosures identified under Sections 302 and 404 of the Sarbanes-Oxley Act of 2020. Utilizing a sample period spanning 15 years, I find that the market response to material …
-
THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS
… reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, and the New York Stock Exchange (NYSE) and the NASDAQ Stock Market, Inc. (Nasdaq) changed their listing requirements in 2004 to encourage more effective corporate governance in order to protect the integrity of …
-
Using Financial and Accounting Analytics for a Multi-faceted Assessment of Board Age Diversity and Its Impact on Firm Performance
… such as board age diversity and their interactions remain poorly known and understudied. As firms work on succession planning and add new board seats to comply to States and NASDAQ/SEC regulatory mandates, they need some guidance on the ideal age mix and experience level to target. Under the …
-
Corporate governance and accounting irregularities: evidence from the two-tier board structure in Indonesia
… introduction of tougher regulations such as the Sarbanes-Oxley Act of 2002 (SOX), further serious instances have occurred, notably the 2008 subprime mortgage and financial institution meltdown. The existence and persistence of such cases of financial scandals have led many investors, regulators, …
-
Unintended Consequences of Internal Controls Over Financial Reporting
<p>This study investigates the impact of internal controls over financial reporting requirements (ICFR) enacted as part of the Sarbanes-Oxley Act of 2002 on the judgment and decision making of corporate tax executives. Prior research indicates that companies with disclosed material weaknesses in …
-
The PCAOB's Achievement of Its Mission
… industry had been self-regulated until the Sarbanes Oxley Act of 2002 (SOX) was passed in response to the cumulation of accounting scandals. SOX created the Public Company Accounting Oversight Board (PCAOB) to oversee the auditing field through inspections of completed audits. This study …
Page 1 of 3