Browsing by Author "Ockree, Kanalis; Martin, James"

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Section 404 of Sarbanes-Oxley Act: An Analysis Of External And Internal Responses

Ockree, Kanalis; Martin, James

Exhaustive research has been done on the effects of the Sarbanes-Oxley Act (SOX) since its passage in July 2002. Researchers such as Rittenberg and Miller (Rittenberg, 2005) found improvements in information technology ...
Section 404 of Sarbanes-Oxley Act: Did the Stock Market Anticipate It?

Ockree, Kanalis; Martin, James

With the 2002 passage of the Sarbanes-Oxley Act (SOX), substantial new internal control disclosures are required of publicly traded companies. This paper examines the relationship between internal control and SOX and ...