FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2946775755> ?p ?o ?g. }

• W2946775755 endingPage "909" @default.
• W2946775755 startingPage "897" @default.
• W2946775755 abstract "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 to the misbehavior of a few (e.g. the Houston and Atlanta offices). Design/methodology/approach The authors have used conservatism (Basu) as a proxy for audit quality. Findings The authors find that, over the long run (10 years) after SOX adoption, there is a significant positive change in conservatism as compared to during the previous similar period. In addition, the authors find that only 6 of the 20 city-level offices of Arthur Andersen were less conservative than were their other Big 6 competitors in the same city. Furthermore, the results also suggest that some city-level offices of Arthur Andersen were engaged in more conservative accounting practices than were their competitors and the Houston Andersen offices. Originality/value This study documents, using empirical evidence, that the implementation of SOX is successful, and that one factor that helped lead to this success might be the harsh punishment on Arthur Andersen." @default.
• W2946775755 created "2019-05-29" @default.
• W2946775755 creator A5038442858 @default.
• W2946775755 creator A5071475973 @default.
• W2946775755 creator A5079704165 @default.
• W2946775755 date "2019-07-02" @default.
• W2946775755 modified "2023-10-18" @default.
• W2946775755 title "The effect of SOX on audit quality" @default.
• W2946775755 cites W2026713579 @default.
• W2946775755 cites W2033076206 @default.
• W2946775755 cites W2095916525 @default.
• W2946775755 cites W2099482134 @default.
• W2946775755 cites W2141423705 @default.
• W2946775755 cites W2322908415 @default.
• W2946775755 cites W3121271314 @default.
• W2946775755 cites W3121690508 @default.
• W2946775755 cites W3121722682 @default.
• W2946775755 cites W3122635863 @default.
• W2946775755 cites W3123990609 @default.
• W2946775755 cites W3124368563 @default.
• W2946775755 cites W3125677029 @default.
• W2946775755 doi "https://doi.org/10.1108/jfc-08-2018-0088" @default.
• W2946775755 hasPublicationYear "2019" @default.
• W2946775755 type Work @default.
• W2946775755 sameAs 2946775755 @default.
• W2946775755 citedByCount "2" @default.
• W2946775755 countsByYear W29467757552021 @default.
• W2946775755 countsByYear W29467757552023 @default.
• W2946775755 crossrefType "journal-article" @default.
• W2946775755 hasAuthorship W2946775755A5038442858 @default.
• W2946775755 hasAuthorship W2946775755A5071475973 @default.
• W2946775755 hasAuthorship W2946775755A5079704165 @default.
• W2946775755 hasConcept C105795698 @default.
• W2946775755 hasConcept C11012388 @default.
• W2946775755 hasConcept C111472728 @default.
• W2946775755 hasConcept C121955636 @default.
• W2946775755 hasConcept C127576917 @default.
• W2946775755 hasConcept C138885662 @default.
• W2946775755 hasConcept C140181557 @default.
• W2946775755 hasConcept C144133560 @default.
• W2946775755 hasConcept C151730666 @default.
• W2946775755 hasConcept C158739034 @default.
• W2946775755 hasConcept C162324750 @default.
• W2946775755 hasConcept C162853370 @default.
• W2946775755 hasConcept C166957645 @default.
• W2946775755 hasConcept C17744445 @default.
• W2946775755 hasConcept C199521495 @default.
• W2946775755 hasConcept C199539241 @default.
• W2946775755 hasConcept C2776291640 @default.
• W2946775755 hasConcept C2776950860 @default.
• W2946775755 hasConcept C2777267654 @default.
• W2946775755 hasConcept C2778037673 @default.
• W2946775755 hasConcept C2779530757 @default.
• W2946775755 hasConcept C2780148112 @default.
• W2946775755 hasConcept C33923547 @default.
• W2946775755 hasConcept C86803240 @default.
• W2946775755 hasConcept C94625758 @default.
• W2946775755 hasConcept C95457728 @default.
• W2946775755 hasConcept C96640997 @default.
• W2946775755 hasConceptScore W2946775755C105795698 @default.
• W2946775755 hasConceptScore W2946775755C11012388 @default.
• W2946775755 hasConceptScore W2946775755C111472728 @default.
• W2946775755 hasConceptScore W2946775755C121955636 @default.
• W2946775755 hasConceptScore W2946775755C127576917 @default.
• W2946775755 hasConceptScore W2946775755C138885662 @default.
• W2946775755 hasConceptScore W2946775755C140181557 @default.
• W2946775755 hasConceptScore W2946775755C144133560 @default.
• W2946775755 hasConceptScore W2946775755C151730666 @default.
• W2946775755 hasConceptScore W2946775755C158739034 @default.
• W2946775755 hasConceptScore W2946775755C162324750 @default.
• W2946775755 hasConceptScore W2946775755C162853370 @default.
• W2946775755 hasConceptScore W2946775755C166957645 @default.
• W2946775755 hasConceptScore W2946775755C17744445 @default.
• W2946775755 hasConceptScore W2946775755C199521495 @default.
• W2946775755 hasConceptScore W2946775755C199539241 @default.
• W2946775755 hasConceptScore W2946775755C2776291640 @default.
• W2946775755 hasConceptScore W2946775755C2776950860 @default.
• W2946775755 hasConceptScore W2946775755C2777267654 @default.
• W2946775755 hasConceptScore W2946775755C2778037673 @default.
• W2946775755 hasConceptScore W2946775755C2779530757 @default.
• W2946775755 hasConceptScore W2946775755C2780148112 @default.
• W2946775755 hasConceptScore W2946775755C33923547 @default.
• W2946775755 hasConceptScore W2946775755C86803240 @default.
• W2946775755 hasConceptScore W2946775755C94625758 @default.
• W2946775755 hasConceptScore W2946775755C95457728 @default.
• W2946775755 hasConceptScore W2946775755C96640997 @default.
• W2946775755 hasIssue "3" @default.
• W2946775755 hasLocation W29467757551 @default.
• W2946775755 hasOpenAccess W2946775755 @default.
• W2946775755 hasPrimaryLocation W29467757551 @default.
• W2946775755 hasRelatedWork W1839452030 @default.
• W2946775755 hasRelatedWork W1937783556 @default.
• W2946775755 hasRelatedWork W1971350065 @default.
• W2946775755 hasRelatedWork W1977061326 @default.
• W2946775755 hasRelatedWork W2159232701 @default.
• W2946775755 hasRelatedWork W2946775755 @default.
• W2946775755 hasRelatedWork W3119521567 @default.
• W2946775755 hasRelatedWork W3123163885 @default.

• next