Matches in SemOpenAlex for { <https://semopenalex.org/work/W1992028258> ?p ?o ?g. }
Showing items 1 to 80 of
80
with 100 items per page.
- W1992028258 abstract "The Sarbanes-Oxley Act (SOX) was enacted in 2002 in response to the collapse of several previously highly regarded firms, including Enron and Worldcom. The goal of SOX was to increase investor confidence in financial markets. However, there has been much debate about whether the costs of compliance with SOX outweigh the benefits it produces, particularly with respect to its internal control reporting (ICR) requirements under section 404. After a brief introduction in Part I, Part II of the paper discusses the Coase Theorem, which posits that economic regulation serves no purpose in the absence of transaction costs. The Coase framework is then applied to financial markets in the abstract and it is explained how ICR regulation can, in fact, expand total output. Part III then analyzes the efficacy of the various ICR regulations, both pre- and post-SOX, and determines that Section 404 of SOX is an example of over-regulation. The paper then closes by explaining how the lessons learned from SOX's shortcomings and Section 404 in particular are relatable to our current economic crisis." @default.
- W1992028258 created "2016-06-24" @default.
- W1992028258 creator A5083599673 @default.
- W1992028258 date "2009-04-02" @default.
- W1992028258 modified "2023-09-23" @default.
- W1992028258 title "Internal Control Reporting Regulation: A Law and Economics Perspective" @default.
- W1992028258 cites W1973337993 @default.
- W1992028258 cites W2068247511 @default.
- W1992028258 cites W2131740028 @default.
- W1992028258 cites W2156109180 @default.
- W1992028258 cites W2347128915 @default.
- W1992028258 cites W3123342236 @default.
- W1992028258 cites W3123770750 @default.
- W1992028258 cites W3124375173 @default.
- W1992028258 cites W3125611185 @default.
- W1992028258 hasPublicationYear "2009" @default.
- W1992028258 type Work @default.
- W1992028258 sameAs 1992028258 @default.
- W1992028258 citedByCount "0" @default.
- W1992028258 crossrefType "posted-content" @default.
- W1992028258 hasAuthorship W1992028258A5083599673 @default.
- W1992028258 hasConcept C10138342 @default.
- W1992028258 hasConcept C112698675 @default.
- W1992028258 hasConcept C121955636 @default.
- W1992028258 hasConcept C12713177 @default.
- W1992028258 hasConcept C144133560 @default.
- W1992028258 hasConcept C154945302 @default.
- W1992028258 hasConcept C162324750 @default.
- W1992028258 hasConcept C187736073 @default.
- W1992028258 hasConcept C190253527 @default.
- W1992028258 hasConcept C19244329 @default.
- W1992028258 hasConcept C199360897 @default.
- W1992028258 hasConcept C2775924081 @default.
- W1992028258 hasConcept C2780129039 @default.
- W1992028258 hasConcept C41008148 @default.
- W1992028258 hasConcept C75949130 @default.
- W1992028258 hasConcept C79202496 @default.
- W1992028258 hasConcept C98965940 @default.
- W1992028258 hasConceptScore W1992028258C10138342 @default.
- W1992028258 hasConceptScore W1992028258C112698675 @default.
- W1992028258 hasConceptScore W1992028258C121955636 @default.
- W1992028258 hasConceptScore W1992028258C12713177 @default.
- W1992028258 hasConceptScore W1992028258C144133560 @default.
- W1992028258 hasConceptScore W1992028258C154945302 @default.
- W1992028258 hasConceptScore W1992028258C162324750 @default.
- W1992028258 hasConceptScore W1992028258C187736073 @default.
- W1992028258 hasConceptScore W1992028258C190253527 @default.
- W1992028258 hasConceptScore W1992028258C19244329 @default.
- W1992028258 hasConceptScore W1992028258C199360897 @default.
- W1992028258 hasConceptScore W1992028258C2775924081 @default.
- W1992028258 hasConceptScore W1992028258C2780129039 @default.
- W1992028258 hasConceptScore W1992028258C41008148 @default.
- W1992028258 hasConceptScore W1992028258C75949130 @default.
- W1992028258 hasConceptScore W1992028258C79202496 @default.
- W1992028258 hasConceptScore W1992028258C98965940 @default.
- W1992028258 hasOpenAccess W1992028258 @default.
- W1992028258 hasRelatedWork W1520549460 @default.
- W1992028258 hasRelatedWork W1570221850 @default.
- W1992028258 hasRelatedWork W1644972802 @default.
- W1992028258 hasRelatedWork W1969425591 @default.
- W1992028258 hasRelatedWork W2060858517 @default.
- W1992028258 hasRelatedWork W2086307121 @default.
- W1992028258 hasRelatedWork W2105317834 @default.
- W1992028258 hasRelatedWork W2124653663 @default.
- W1992028258 hasRelatedWork W253633476 @default.
- W1992028258 hasRelatedWork W2774629048 @default.
- W1992028258 hasRelatedWork W3122512426 @default.
- W1992028258 hasRelatedWork W3123195567 @default.
- W1992028258 hasRelatedWork W3123412295 @default.
- W1992028258 hasRelatedWork W3123505429 @default.
- W1992028258 hasRelatedWork W3125770253 @default.
- W1992028258 hasRelatedWork W3146156352 @default.
- W1992028258 hasRelatedWork W33993348 @default.
- W1992028258 hasRelatedWork W79623139 @default.
- W1992028258 hasRelatedWork W2893302176 @default.
- W1992028258 hasRelatedWork W3123331729 @default.
- W1992028258 isParatext "false" @default.
- W1992028258 isRetracted "false" @default.
- W1992028258 magId "1992028258" @default.
- W1992028258 workType "article" @default.