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Relevant bibliographies by topics / Sarbanes-Oxley Act

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Journal articles

Academic literature on the topic 'Sarbanes-Oxley Act'

Author: Grafiati

Published: 4 June 2021

Last updated: 11 June 2025

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Journal articles on the topic "Sarbanes-Oxley Act"

1

Kovanicová, Dana. "Is the Sarbanes-Oxley Act the Right Therapy?" Český finanční a účetní časopis 2008, no. 2 (2008): 73–77. http://dx.doi.org/10.18267/j.cfuc.272.

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2

Stephens, David O. "The Sarbanes‐Oxley Act." Records Management Journal 15, no. 2 (2005): 98–103. http://dx.doi.org/10.1108/09565690510614247.

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3

Hall, James A., and Stephen L. Liedtka. "The Sarbanes-Oxley Act." Communications of the ACM 50, no. 3 (2007): 95–100. http://dx.doi.org/10.1145/1226736.1226742.

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4

Nezhina, Tamara G., and Jeffrey L. Brudney. "The Sarbanes—Oxley Act." Nonprofit and Voluntary Sector Quarterly 39, no. 2 (2009): 275–301. http://dx.doi.org/10.1177/0899764008327197.

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5

Diederichs, Marc. "Sarbanes-Oxley Act (SOA)." Controlling 17, no. 4-5 (2005): 301–4. http://dx.doi.org/10.15358/0935-0381-2005-4-5-301.

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6

Djaddang, Syahril, and Shanti Lysandra. "Model Pengendalian Internal Berbasis Sarbanes-Oxley Act dan Keandalan Pelaporan Keuangan (Studi Internal Audit Pada Perusahaan Publik di Indonesia)." Jurnal Ekonomi dan Bisnis 18, no. 2 (2016): 81. http://dx.doi.org/10.24914/jeb.v18i2.264.

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<em>This study focus on internal control application based on the Sarbanes-Oxley Act. The research objective is to examine the impact of Sarbanes-Oxley Act implementation and the financial reporting reliability toward audit quality and audit opinion. The research is conducted on public companies implementing Sarbanes- Oxley Act in Indonesia. The internal audit section in the companies are used as respondents. Based on questionnaires distributed, there were 35 samples of public companies used in this research. This study employs WarpPLS to handle the SEM model in testing the hypotheses and multigroup analysis to conduct the sensitivity analysis. The research’s results showed that application of Sarbanes-Oxley Act based internal control and financial reporting reliability are positively affect the audit opinions and directly influence the audit quality. However, the independent auditor's opinion is not a moderating variables between other variables. The research results are expected to be used as considerations by the companies in implementation of Sarbanes-Oxley Act based internal control.</em>

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7

Maroney, James J., and Roselie E. McDevitt. "The Effects of Moral Reasoning on Financial Reporting Decisions in a Post Sarbanes-Oxley Environment." Behavioral Research in Accounting 20, no. 2 (2008): 89–110. http://dx.doi.org/10.2308/bria.2008.20.2.89.

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Our study examines whether the certification requirements under Section 302 of the Sarbanes-Oxley Act of 2002 affect financial reporting decisions. Using 74 part-time MBA students as a proxy for corporate managers, we find that the participants' level of moral reasoning and their assessed influence of the Sarbanes-Oxley Act were significantly positively associated with the amount of loss recognized through their financial statement adjustment decisions. Consistent with expectations, there was also a significant interaction whereby the influence of the Sarbanes-Oxley Act was significantly positively associated with the adjustment decision for those participants at lower levels of moral reasoning, but not with the adjustment decision for those participants at higher levels. Thus, the findings from our study suggest that the Sarbanes-Oxley Act may be an effective deterrent for an overstatement of financial statement income by individuals at lower levels of moral reasoning. These results should be of considerable interest to regulators as they attempt to assess the effects of the Sarbanes-Oxley Act.

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8

Gray, Dahli, and Clemense Ehoff Jr. "Sarbanes-Oxley And Dodd Frank: Then There Was Fraud." Journal of Business & Economics Research (JBER) 13, no. 1 (2015): 19. http://dx.doi.org/10.19030/jber.v13i1.9076.

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The Sarbanes Oxley Act of 2002 and the Dodd Frank Act of 2010 are reviewed relative to the results of exploring selected fraud cases discovered in the years 2010 through 2013. These cases reflect that fraud continues to be discovered despite legislated efforts regarding financial fraud. The Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 responded to continued emergence of financial fraud cases in the years after the legislation of the Sarbanes Oxley Act of 2002. Assuming that implementation of Sarbanes Oxley Act of 2002 would take some time to decrease financial fraud, such cases discovered in the first seven years after the Sarbanes Oxley Act of 2002 were not included in this study. The conclusion and recommendation are that both additional legislation and better enforcement of existing legislation are needed.

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9

Salzberger, Wolfgang. "Sarbanes-Oxley Act of 2002." WiSt - Wirtschaftswissenschaftliches Studium 32, no. 3 (2003): 165–66. http://dx.doi.org/10.15358/0340-1650-2003-3-165.

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10

Rouse, Robert W. "Implementing the Sarbanes-Oxley act." Journal of Corporate Accounting & Finance 14, no. 4 (2003): 81–82. http://dx.doi.org/10.1002/jcaf.10175.

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