The effectiveness of SOX regulation: An interview study of corporate directors

Cohen, Jeffrey R; Hayes, Colleen; Krishnamoorthy, Ganesh; Monroe, Gary; Wright, Arnie

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The effectiveness of SOX regulation: An interview study of corporate directors

Date

2013

Authors

Cohen, Jeffrey R

Hayes, Colleen

Krishnamoorthy, Ganesh

Monroe, Gary

Wright, Arnie

Publisher

American Accounting Association

Abstract

This study provides insights on the effectiveness of the Sarbanes-Oxley Act (U.S. House of Representatives 2002) in promoting high-quality financial reporting and good corporate governance, based on interviews conducted with 22 experienced directors from