The Sarbanes-Oxley Act: Implications for large-scale IT outsourcing
By James A. Hall, Stephen L. Liedtka. Communications of the ACM, 2007
320 citations recorded by the source corpus.
Subfields: Management Information Systems
View Paper: https://www.semanticscholar.org/paper/c61ceba234732ddc2e0015b205cc89d3b66905f0
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In Management Information Systems
Citations in the corpus
- Privacy, Security and Trust Issues Arising from Cloud Computing (2010, background): “Governance and accountability measures also become more complex as processes are outsourced and data crosses organisational boundaries [6].”
- How firms respond to financial restatement : CEO successors and external reactions (2014, background): “The SarbanesOxley Act (SOX) of 2002 (Sarbanes & Oxley, 2002) specifically assigned greater responsibility to the CEO for financial oversight, further highlighting the chief executive’s critical role in preventing the occurrence of financial misconduct.”
- Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, background): “46 See also the debate about the Sarbanes-Oxley Act of 2002 and related work (e.g., Rezaee and Jain, 2006; Leuz, 2007; Li et al., 2007; Zhang, 2007; Leuz et al., 2008b).”
- Going-Private Decisions and the Sarbanes-Oxley Act of 2002: A Cross-Country Analysis (2007, background): “Some studies have found, for example, that SOX was associated with a decline in the rate of incentive compensation, research and development expenses, and capital expenditures (Cohen et al. 2007).”