A Lobbying Approach to Evaluating the Sarbanes-Oxley Act of 2002
By Yael V. Hochberg, Paola Sapienza, Annette Vissing-Jorgensen. 2009
232 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/e68ba0da76625534f9a77e3d7345d91ea628efc9
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- V. Atanasov
- Bernard S. Black
- Luigi Zingales
- J. Altamuro
- Brian K. Richter
- J. de Figueiredo
- Adair Morse
- Anne L. Beatty
In Finance
- V. Atanasov
- Bernard S. Black
- J. Altamuro
- Adair Morse
- Anne L. Beatty
- Alexander Dyck
- Luigi Zingales
- Gerald J. Lobo
Citations in the corpus
- Shock-Based Causal Inference in Corporate Finance and Accounting Research (2015, background): “1We use “causation” in this restricted sense, often called the Rubin Causal Model (sometimes the Neyman-Rubin Causal Model); see Rubin (1974); Holland (1986). 2Many applied researchers use “identification” loosely to mean something very close to what we mean by “causal inference”.”
- Advancing the Empirical Research on Lobbying (2014, background): “…examines whether 2 Other papers that profitably use event study analysis to analyze political outcomes include Roberts (1990), Werner (2011), and Hillman et al. (1999). aberrations between the actual and counterfactual performance could be predicted by firms’ relative relationships with both…”
- How Does Internal Control Regulation Affect Financial Reporting (2010, background): “Hochberg et al. (2009) review the SOX-related literature and discuss the difficulties associated with drawing conclusions without a control sample of firms unaffected by the legislation.”
- How pervasive is corporate fraud? (2013, methodology): “8 billion of SOX compliance cost per year as estimated by Hochberg et al. (2009). The benefits of SOX would exceed its costs if SOX were able to reduce the probability that a fraud is initiated by 1.4 to 2.7 percentage points. Our paper builds on a rich literature that measures financial fraud, summ”
- Corporate Governance, Norms and Practices (2009, unknown): “standards on firms (Chhaochharia and Grinstein, 2007; Hochberg et al., 2007).”
- The IASB standard-setting process: Participation and perceptions of financial statement users (2010, unknown): “More recently Hochberg, Sapienza, and Vissing-Jørgensen (2009) investigated lobbying in relation to the passage of the Sarbanes-Oxley (SOX) Act.”