Date: Wed, 19 Jun 2013 15:00:41 +0200
Quote:
- SSRN Author: Roberta Romano
REVISION: The Sarbanes-Oxley Act and the Making of Quack Corporate Governance
http://www.ssrn.com/abstract=749524
Text:
- This Article provides an evaluation of the substantive corporate governance mandates of the Sarbanes-Oxley Act (SOX) of 2002 that is informed by the relevant empirical accounting and finance literature, and of the political dynamics that produced the mandates. The empirical literature provides a metric for evaluating whether specific provisions can be most accurately characterized as efficacious reforms or as quack corporate governance. The learning of the literature, much of which was available
Via FeedShow.com