Shine a Light: How Firm Responses to Announcing Earnings Restatements Changed After Sarbanes–Oxley

Pozner, Jo‐Ellen; Mohliver, Aharon; Moore, Celia

doi:10.1007/978-3-031-18794-0_8

Business and the Ethical Implications of Technology 2022

DOI: 10.1007/978-3-031-18794-0_8

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Shine a Light: How Firm Responses to Announcing Earnings Restatements Changed After Sarbanes–Oxley

Jo‐Ellen Pozner

Aharon Mohliver

Celia Moore

Abstract: Shine a light: how firm responses to announcing earnings restatements changed after Sarbanes-Oxley.

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How Harsh Should the Legislation Be to Prevent Financial Crimes?

Iren

Kim

2023

Concepts and Cases of Illicit Finance

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The collapse of Enron and its auditor Arthur Andersen was one of the biggest events in US corporate history and it had long-lasting repercussions in the corporate world. Following the Enron – Arthur Andersen scandal, the US Congress passed the Sarbanes Oxley Act (SOX). The legislation was designed to strengthen existing securities regulations and enacted harsh penalties on lawbreakers. SOX was one of the first and heavy responses to corporate fraud. Since the passage of SOX, debates revolving around the costs and benefits of it have prevailed and several studies investigated its effectiveness to prevent future financial crimes. This study first reviews the chronology of the events leading to SOX, followed by a brief discussion of the rules and regulations established by SOX. The empirical evidence presented by previous studies on the effectiveness of legislation and the harsh penalty Enron's auditor had received are assessed and evaluated.

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How Harsh Should the Legislation Be to Prevent Financial Crimes?

Iren

Kim

2023

Concepts and Cases of Illicit Finance

View full text Add to dashboard Cite

show abstract

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Shine a Light: How Firm Responses to Announcing Earnings Restatements Changed After Sarbanes–Oxley

Abstract: Shine a light: how firm responses to announcing earnings restatements changed after Sarbanes-Oxley.

Cited by 1 publication

References 34 publications

How Harsh Should the Legislation Be to Prevent Financial Crimes?

How Harsh Should the Legislation Be to Prevent Financial Crimes?

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