Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002

By Haidan Li, Morton Pincus, D. DeJong, Bruce Johnson, Bill Kinney, Clive Lennox, Maarten Pronk, Richard M. Tubbs, Lynn E. Turner. 2005

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Trends in Earnings Management and Informativeness of Earnings Announcements in the Pre- and Post-Sarbanes Oxley Periods (2005, unknown): “The third model relies on the discussion in McNichols (2000), Dechow et al.”
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008, unknown): “While much of the prior literature addresses the costs of implementing and auditing SOX requirements (Li et al. 2008; Zhang 2007; Berger et al. 2005), our study is among the first to provide evidence about potential benefits of strong internal control in terms of the quality of externally reported f”
After Enron: Auditor Conservatism and Ex-Andersen Clients (2006, background): “Matsumoto (2002) finds evidence that managers use positive abnormal accruals to avoid negative earnings surprises.”
Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK ☆ (2007, methodology): “To test H1Awe apply the Sefcik and Thompson (1986) portfolio-weighting approach commonly used to test the effect of firm characteristics on stock market reaction to time clustered events (e.g., Comprix et al., 2003; Li, Pincus, and Rego, 2004 ).”