Honors College Thesis
 

The Winners and Losers of Sarbanes-Oxley

Public Deposited

Downloadable Content

Download PDF
https://ir.library.oregonstate.edu/concern/honors_college_theses/n296x118v

Descriptions

Attribute NameValues
Creator
Abstract
  • As a result of numerous financial scandals at the turn of the 21st century, Congress passed the Sarbanes-Oxley (SOX) Act of 2002, requiring all publicly-listed companies to comply with regulations aimed at reducing the amount of material misstatements in the financial statements, both frauds and errors. Although the costs of SOX compliance are substantial and have caused controversy among the business community, investors and managers can also see significant benefits. A review of published articles related to the impacts of Sarbanes-Oxley on U.S. businesses was performed and a framework created that evaluates the ―winners‖ and ―losers‖ of each SOX impact: the organizational characteristics that benefit the most and the least from each impact. Results from research conclude that although SOX provides benefits for all types of organizational characteristics, the firms that benefit the most from SOX are those that rely the most on external financing.
License
Resource Type
Date Available
Date Issued
Degree Level
Degree Name
Degree Field
Degree Grantor
Commencement Year
Advisor
Committee Member
Non-Academic Affiliation
Rights Statement
Publisher
Peer Reviewed
Language
Replaces

Relationships

Parents:

This work has no parents.

In Collection:

Items

Thumbnail Title Date Uploaded Visibility Actions
file details DerekBaileyHonorsThesis.pdf 2017-07-29 Public Download