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- W2223797885 abstract "This paper considers whether the necessity of increased government regulation that was the basis for the American Sarbanes-Oxley Act of 2002 (SOX) can be supported by economic analysis. Although there are no reported data on the costs and benefits of the regulation, economic theory is applied to evaluate whether the objective of improved financial reporting was cost-effective. We also study the effects of SOX in Finland. This gives us a richer source of information because, unlike America, in Finland there are only a few firms required to comply with SOX, by virtue of their American listing. Other firms, large and small, freely choose whether to adopt aspects of SOX. Likewise, the Finnish stock exchange regulators were free to adopt provisions they felt were beneficial, and ignore others. We conclude that improvements to the audit process following financial scandals would have been achieved more efficiently through market forces rather than legislative intervention." @default.
- W2223797885 created "2016-06-24" @default.
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- W2223797885 date "2008-01-01" @default.
- W2223797885 modified "2023-09-23" @default.
- W2223797885 title "Did Auditors Need Reforming? The Need for SOX" @default.
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- W2223797885 doi "https://doi.org/10.2139/ssrn.1275974" @default.
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