...Irene M. Gordon; Jamal A. Nazari Purpose This paper aims to examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) on the academic business ethics literature with the intent of making this research more accessible to those researchers and practitioners working in business ethics and other...

... the results interesting and useful. Audit committees Financial expert Sarbanes‐Oxley Corporate governance Auditing Section 407 of the Sarbanes‐Oxley Act of 2002 (the “Act”) requires public companies to disclose whether or not they have at least one “financial expert” serving on their audit...

...Santanu Mitra; Mahmud Hossain; Barry R. Marks Purpose The purpose of the paper is to examine the association between the corporate ownership characteristics and the timely remediation of internal control weaknesses over financial reporting under Section 404 of the Sarbanes‐Oxley Act (SOX) of 2002...

... risk arising from weaknesses in internal controls over financial reporting. Samer Khalil can be contacted at: sk61@aub.edu.lb © Emerald Group Publishing Limited 2011 Auditors Portfolio investment Sarbanes‐Oxley Corporate governance Financial reporting Internal control The risk...