ALIU, Florin, Ujkan BAJRA, Armand KRASNIQI and Ejup FEJZA. The impact of the Sarbanes–Oxley Act on the integrity of financial reporting: Was it meritorious? Journal of Corporate Accounting & Finance. Wiley Periodicals LLC., Neuveden, Neuveden, p. 1-13. ISSN 1044-8136. 2023. |
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@article{66561, author = {Aliu, Florin and Bajra, Ujkan and Krasniqi, Armand and Fejza, Ejup}, article_number = {Neuveden}, keywords = {corporate governance quality; discretionary accruals; earnings management; financial reporting integrity; Sarbanes-Oxley Act; regulatory policies}, language = {eng}, issn = {1044-8136}, journal = {Journal of Corporate Accounting & Finance}, title = {The impact of the Sarbanes–Oxley Act on the integrity of financial reporting: Was it meritorious?}, url = {https://onlinelibrary.wiley.com/doi/full/10.1002/jcaf.22619}, volume = {Neuveden}, year = {2023} }
TY - JOUR ID - 66561 AU - Aliu, Florin - Bajra, Ujkan - Krasniqi, Armand - Fejza, Ejup PY - 2023 TI - The impact of the Sarbanes–Oxley Act on the integrity of financial reporting: Was it meritorious? JF - Journal of Corporate Accounting & Finance VL - Neuveden IS - Neuveden SP - 1-13 EP - 1-13 PB - Wiley Periodicals LLC. SN - 10448136 KW - corporate governance quality KW - discretionary accruals KW - earnings management KW - financial reporting integrity KW - Sarbanes-Oxley Act KW - regulatory policies UR - https://onlinelibrary.wiley.com/doi/full/10.1002/jcaf.22619 N2 - The authors aim to investigate whether compliance with the Sarbanes-Oxley Act of 2002 (SOX) Sections 302 (financial reporting) and 404 (internal controls) enhances the effectiveness of the Act on both corporate governance and the integrity of financial reporting (FRI). It focuses on publicly traded companies in the EU that are listed on US markets. ER -
ALIU, Florin, Ujkan BAJRA, Armand KRASNIQI and Ejup FEJZA. The impact of the Sarbanes–Oxley Act on the integrity of financial reporting: Was it meritorious? \textit{Journal of Corporate Accounting \&{} Finance}. Wiley Periodicals LLC., Neuveden, Neuveden, p.~1-13. ISSN~1044-8136. 2023.
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