Essays about: "sox act"

Showing result 1 - 5 of 11 essays containing the words sox act.

  1. 1. The Impact of Income Smoothing on Firm Value after the Sarbanes-Oxley Act

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Bence Sandor Kerekes; Bojana Cvetanovska; [2015]
    Keywords : earnings management; accrual-based income smoothing; agency cost; information asymmetry; discretionary accruals; Sarbanes-Oxley Act; Business and Economics;

    Abstract : Purpose: To empirically investigate whether income smoothing creates or destroys value after the enactment of the Sarbanes-Oxley Act, which has tremendously changed the legal environment of income smoothing. We compare our results with pre-SOX research to conclude whether and how legislation change has affected the perception of income smoothing. READ MORE

  3. 2. Negotiation and auditing self-efficacy's effect on auditor objectivity : negotiation strategy functioning as a mediator

    University essay from Högskolan i Gävle/Avdelningen för ekonomi

    Author : Robert Winter; Xinmei Weng; [2015]
    Keywords : auditor objectivity; prior experiences; negotiation self-efficacy; auditing self-efficacy; distributive strategy; integrative strategy;

    Abstract : Aim: Auditor objectivity in the auditing process is an important part of the IASB and FASB framework as well as in the SOX act. It is unclear whether auditor’s self-efficacy through selection of negotiation strategy affect the auditor’s objectivity. READ MORE

  4. 3. The Effects of the Sarbanes-Oxley Act : A Deeper Look into its Impact on Small Companies

    University essay from Företagsekonomi

    Author : Leonard P. III Basak; Jonathan W. Carlson; [2011]
    Keywords : ;

    Abstract : The following thesis was written by Jonathan W. Carlson and Leonard P. Basak, III for their Bachelor of Science in Business at Linkoping University, Sweden. The authors intend to determine the effects the Sarbanes-Oxley Act (SOX) has had on business. READ MORE

  5. 4. Transparency in corporations and the Sarbanes-Oxley Act : A qualitative study of leaders' perceptions

    University essay from Handelshögskolan vid Umeå universitet

    Author : Mats Bonde; [2010]
    Keywords : ;

    Abstract : Transparency is known to be an important factor when fighting corruption in governments, companies and organizations. When the scandals in the USA came true in the beginning of 2000, there was a need for more transparency and regulation. Phoenix did not arise, but instead the Sarbanes-Oxley Act and more transparency from the corporations. READ MORE

  6. 5. Internal control in the wake of the Enron scandal - legislation or self-regulation?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Christine Andréasson; Johan Moe; [2009-07-03T07:15:27Z]
    Keywords : ;

    Abstract : Background & Problem Discussion: The collapse of Enron together with several other scandals contributed to the creation of the Sarbanes Oxley Act, imposing heavy demands on accounting ethics for businesses listed on the stock exchange in the US. In Sweden, the Swedish Code of Corporate Governance was introduced, but instead of being a law, it is based on self-regulation. READ MORE