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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Basic information
Original name The impact of the Sarbanes–Oxley Act on the integrity of financial reporting: Was it meritorious?
Name in Czech Dopad zákona Sarbanes-Oxley na integritu finančního výkaznictví: Byl záslužný?
Authors ALIU, Florin (203 Czech Republic, guarantor, belonging to the institution), Ujkan BAJRA, Armand KRASNIQI and Ejup FEJZA.
Edition Journal of Corporate Accounting & Finance, Wiley Periodicals LLC. 2023, 1044-8136.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher United States of America
Confidentiality degree is not subject to a state or trade secret
WWW URL
RIV identification code RIV/75081431:_____/23:00002491
Organization unit Institute of Technology and Business in České Budějovice
Keywords (in Czech) kvalita správy a řízení společnosti; diskreční časové rozlišení; řízení zisků; integrita finančního výkaznictví; Sarbanes-Oxleyho zákon; regulační politiky
Keywords in English corporate governance quality; discretionary accruals; earnings management; financial reporting integrity; Sarbanes-Oxley Act; regulatory policies
Tags FIP_s, RIV22, SCOPUS
Changed by Changed by: Barbora Kroupová, učo 25655. Changed: 9/3/2023 14:04.
Abstract
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.
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