The Goals and Promise of the Sarbanes-Oxley Act

By John C. Coates. 2007

415 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/8d9affdd293689d070f878c6be4d7a351f502f22

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Citations in the corpus

Europe's Second Markets for Small Companies (2012, neutral): “While different authors (e.g. Mahoney and Mei, 2009; Greenstone et al., 2006; Coates, 2007; and Leuz, 2007) arrive at different conclusions, in general this literature suggests that policymakers’ enthusiasm for tighter regulatory standards is not matched by unambiguous evidence that the benefits out”
New institutional accounting and IFRS (2011, neutral): “For example, Coates (2007) argues that the recent US introduction of new governance regulations interacted with litigation concerns of managers, directors and auditors to motivate over-investment in regulatory compliance.”
A Lobbying Approach to Evaluating the Sarbanes-Oxley Act of 2002 (2009, neutral): “Section I presents an overview of the Sarbanes-Oxley Act, the time line of its adoption, and the role of lobbying in the design of the resulting rules.”
Auditing the auditors:Evidence on the recent reforms to the external monitoring of audit firms (2010, neutral): “, the AICPA withdrew funding to the Public Oversight Board (POB) after a dispute over the extent of the POB’s authority over the audit industry (Coates, 2007).”
Different approaches to corporate reporting regulation: How jurisdictions differ and why (2010, background): “Coates (2007) argues that SOX was quite costly for U.S. firms, not because of the internal control provisions per se, but due to its interaction with the U.S. litigation system.”
How Does Internal Control Regulation Affect Financial Reporting (2010, background): “8 In his review of the SOX literature, Coates (2007) states that “the law’s full costs are hard to quantify, and the benefits even harder, so any honest assessment of Sarbanes–Oxley must be tentative and qualitative.””
Toward a theory of business (2015, background): “Such misconduct brought us the Sarbanes–Oxley Act of 2002 and turned their disgraced CEOs – Ken Lay, Dennis Kozlowski, and Bernie Ebbers – into household names (Coates, 2007).”
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008, neutral): “46 For example, Coates (2007) argues that the introduction of SOX in the U.”
Audit Committee Financial Expertise and Earnings Management: The Role of Status (2014, background): “However, the primary goal of SOX was constraining financial reporting outside of GAAP (irregularities) rather than routine earnings management (Coates, 2007; Lucas, 2004).”
Was the Sarbanes-Oxley Act of 2002 Really this Costly? A Discussion of Evidence from Event Returns and Going-Private Decisions (2007, neutral): “For instance, Cohen et al. (2006) find a decline in earnings management and an increase in the informativeness of firms’ earnings announcements.”