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The Effect of the Sarbanes-Oxley Act on Auditors’ Audit Performance

THE  EFFECT OF  THE  SARBANES-OXLEY  ACT ON  AUDITORS’  AUDIT  PERFORMANCE

Tae G. Ryu
Metropolitan State College of Denver
Barbara Uliss
Metropolitan State College of Denver
Chul-Young Roh
East Tennessee State University

ABSTRACT

The issue of audit reporting for financially distressed firms continues to be of interest to the public and to legislators. Previous studies have consistently shown that auditors [...]

Corporate Governance and Information Risk Post Sarbanes Oxley

CORPORATE GOVERNANCE AND INFORMATION RISK POST SARBANES OXLEY
Maria Strydom (*)
Farshid Navissi
Michael Skully
Madhu Veeraraghavan
Department of Accounting and Finance, Faculty of Business and Economics, Monash University, Melbourne, Australia
Abstract
This study investigates the relationship between corporate governance and information risk in the period post introduction of the Sarbanes Oxley Act (2002). Previous studies investigate internal control weaknesses, [...]

Achieving Sarbanes-Oxley Compliance With XBRL-Based ERP and Continuous Auditing

ACHIEVING SARBANES-OXLEY COMPLIANCE WITH XBRL-BASED ERP AND CONTINUOUS AUDITING
Yuan Li, The University Of Texas Pan American, yli1@panam.edu
Joseph N. Roge’, The University Of Texas Pan American, jroge@panam.edu
Les Rydl, The University Of Texas Pan American, lrydl@panam.edu
Jerald Hughes, The University Of Texas Pan American, jhughes1@utpa.edu

ABSTRACT
The Sarbanes-Oxley Act (SOX) of 2002 places significant and costly new burdens [...]