The impact of the Sarbanes–Oxley Act on the integrity of financial reporting: Was it meritorious?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F75081431%3A_____%2F23%3A00002491" target="_blank" >RIV/75081431:_____/23:00002491 - isvavai.cz</a>
Result on the web
<a href="https://onlinelibrary.wiley.com/doi/full/10.1002/jcaf.22619" target="_blank" >https://onlinelibrary.wiley.com/doi/full/10.1002/jcaf.22619</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The impact of the Sarbanes–Oxley Act on the integrity of financial reporting: Was it meritorious?
Original language description
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.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50200 - Economics and Business
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Journal of Corporate Accounting & Finance
ISSN
1044-8136
e-ISSN
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Volume of the periodical
Neuveden
Issue of the periodical within the volume
Neuveden
Country of publishing house
US - UNITED STATES
Number of pages
13
Pages from-to
1-13
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85147648612