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Journal Articles
Journal of Financial Crime (2019) 26 (3): 897–909.
Published: 02 July 2019
...Moo Sung Kim; Jagadish Dandu; Perihan Iren Purpose This paper aims to investigate two issues. First, the authors test the effect of the Sarbanes–Oxley Act (SOX) on audit quality after 10 years. Second, the authors test whether it was necessary to close all of the Arthur Andersen offices due...
Journal Articles
Journal of Financial Crime (2017) 24 (4): 541–551.
Published: 02 October 2017
... during the pre-Sarbanes-Oxley Act of 2002 (SOX) and post-SOX periods. Design/methodology/approach This sample of backdater firms comprises those caught backdating who have settled their cases, according to data provided by Risk Metrics Group, a non-profit organization that keeps track of most...

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