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.
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Showing 1 to 11 of 11 for “"Sarbanes-Oxley Act (SOX)"”.
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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 …
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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 …
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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 …
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Impacto da Lei Sarbanes-Oxley no sistema de controlo interno das empresas cotadas nos EUA : o caso português
… foi emitida em 30 de Julho de 2002, a Sarbanes-Oxley Act (SOX). Um dos seus principais objectivos foi o de requerer que as empresas, cotadas nos EUA, reportassem sobre a eficácia dos controlos internos sobre o relato financeiro. A análise do impacto da SOX nos sistemas de controlo …
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Essays on boards of directors
… CEO directors despite their non-positive impacts on board monitoring and provides an answer from the perspective of board advising: overconfident CEO directors provide advice and counsel to the CEOs which are valuable for corporate innovation. In the second essay, I investigate the …
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A Post-Sarbanes-Oxley Implementation Evaluation of Internal Control Effectiveness Judgments
… internal control effectiveness judgments. The Sarbanes-Oxley Act (SOX) requires a new mindset for individuals that have responsibility for the internal controls in place at an organization. SOX requires both auditors and management to evaluate the effectiveness of the internal controls over …
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THE IMPACT OF INTERNAL AUDITORS' PROFESSIONAL AND SOCIAL AFFILIATIONS ON FINANCIAL REPORTING QUALITY
… and social affiliations. Accordingly, the Sarbanes-Oxley Act (SOX, 2002) limits some professional affiliations among management, the audit committee, and the external auditor (S206; S301), but only provides one limitation related to the internal auditor, which is that an external auditor …
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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 …
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Rewards of a Voluntary Risk Management Committee: Is it Fact or Fiction?
… Wall Street Reform and Consumer Protection Act (Dodd-Frank) and the Sarbanes-Oxley Act (SOX) were broadly developed to improve corporate governance while increasing transparency within financial reporting. Specifically, Dodd-Frank mandates that large financial firms with $50 billion in …
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Essays On CEO Turnover, Succession, And Compensation
… three essays. In essay 1, I investigate how the Sarbanes-Oxley Act (SOX) affects CEO tenure and the characteristics of CEO turnover. I do not find a significant relation between financial reporting and CEO turnover even though SOX enforces accurate financial reporting and personal …
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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 …