Efficiency of Sarbanes-Oxley act: willingness-to-comply and agency problems-Reference-Cited by-同舟云学术

Efficiency of Sarbanes-Oxley act: willingness-to-comply and agency problems

Published:2007 Issue:1 Volume:5 Page:449-458
ISSN:1810-3057
Container-title:Corporate Ownership and Control
language:en
Short-container-title:COC

Author:

Nwogugu Michael^ORCID

Abstract

Using the events that occurred in a series of corporate transactions in the US (Nwogugu (2004)), this article analyzes the efficiency of the Sarbanes-Oxley Act (“SOX”; 2002, USA) and introduces new quantitative models of Willingness-To-Comply which is a statistical measure of the employee/company’s propensity to comply with SOX and similar regulations.

Publisher

Virtus Interpress

Subject

General Business, Management and Accounting

Link

https://virtusinterpress.org/IMG/pdf/10-22495_cocv5i1c3p5.pdf

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