Sarbanes-Oxley Act of 2002 (SOX) Bibliography

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Abdolmohammadi, M. J. and W. J. Read. 2010. Corporate governance ratings and financial restatements: Pre and Post Sarbanes-Oxley Act. Journal of Forensic & Investigative Accounting 2(1): 1-44.

Bame-Aldred, C, J. T. Sweeney and D. Seifert. 2007. An examination of the effectiveness of Sarbanes-Oxley whistle-blower protection. Journal of Forensic Accounting 8(1-2): 105-118.

Bargeron, L. L., K. M. Lehn and C. J. Zutter. 2010. Sarbanes-Oxley and corporate risk-taking. Journal of Accounting and Economics (February): 34-52.

Borgia, C. and P. H. Siegel. 2008. How the Sarbanes-Oxley Act is affecting profitability in the banking industry. The CPA Journal (August): 13-14.

Bradford, M. and J. Brazel. 2007. Flirting with SOX 404. Strategic Finance (September): 48-53.

Bradford, M., E. Z. Taylor and J. F. Brazel. 2010. Beyond compliance: The value of SOX. Strategic Finance (May): 48-53.

Carlson, R. L., J. M. Coulter and T. J. Vogel. 2009. HealthSouth Corp.: The first test of Sarbanes-Oxley. Journal of Forensic & Investigative Accounting 1(2): 1-27.

Chambers, D., D. R. Hermanson and J. L. Payne. 2010. Did Sarbanes-Oxley lead to better financial reporting? A survey of recent research. The CPA Journal (September): 24-27.

Clements, L. H. 2005. Whistleblowing: Who, what, when, where, why & how? Journal of Forensic Accounting 6(2): 429-440.

Crawford, W, B. K. Klamm and M. W. Watson. 2007. Surviving three SOX opinions. Strategic Finance (May): 46-53. (Helping small companies plan their SOX compliance).

Daniel, L. 2010. 2010. Supreme Court ruling on the PCAOB. The CPA Journal (August): 14-19. (Public company accounting oversight board).

De Mello-e-Souza, C. A. and V. N. Awasthi. 2009. Probing financial statements in a post-Sarbanes-Oxley world. Strategic Finance (April): 37-45.

DeFond, M. L., M. Hung, E. Carr and J. Zhang. 2011. Was the Sarbanes-Oxley Act good news for corporate bondholders? Accounting Horizons (September): 465-485.

Dey, A. 2010. The chilling effect of Sarbanes-Oxley: A discussion of Sarbanes-Oxley and corporate risk-taking. Journal of Accounting and Economics (February): 53-57.

DeZoort, F. T. and J. D. Stanley. 2006. Fair presentation in the Sarbanes-Oxley era: An assessment framework and opportunities for forensic accountants. Journal of Forensic Accounting 7(2): 279-294.

Dodwell, W. J. 2008. Six years of the Sarbanes-Oxley Act. The CPA Journal (August): 38-43.

Dzinkowski, R. 2004. Keeping pace with SOX 404: Internal control certification at Guidant Corporation. Strategic Finance (September): 46-50.

Dzinkowski, R. 2004. Surviving Sarbanes-Oxley and other accounting issues. Strategic Finance (February): 32-36.

Dzinkowski, R. 2006. Closing Pandora's box. Strategic Finance (July): 51-53. (Related to the cost of complying with the Sarbanes-Oxley Act).

Eaton, T. V. and W. T. Weber. 2008. Whistleblowing: A review of previous research and suggestions for best practices. Journal of Forensic Accounting 9(1): 21-36.

Engel, E., R. M. Hayes and X. Wang. 2007. The Sarbanes-Oxley Act and firms’ going-private decisions. Journal of Accounting and Economics (September): 116-145.

Garbinski, F. 2006. When SOX meets lean. Strategic Finance (December): 26-33.

Green, S. 2004. Manager's Guide to the Sarbanes-Oxley Act: Improving Internal Controls to Prevent Fraud. Wiley.

Hansen, B., G. Pownall and X. Wang. 2009. The robustness of the Sarbanes Oxley effect on the U.S. capital market. Review of Accounting Studies 14(2-3): 401-439.

Harris, T. S. 2009. Discussion of "The robustness of the Sarbanes Oxley effect on the U.S. capital market". Review of Accounting Studies 14(2-3): 440-452.

He, H. 2008. Are changes in cross-listing in the U.S. from the pre-to-post-Sarbanes-Oxley period associated with shareholder protection in foreign firms' home countries? Journal of International Accounting Research 7(2): 65-84.

Hermanson, D. R., D. M. Ivancevich and S. H. Ivancevich. 2008. SOX section 404 material weaknesses related to revenue recognition. The CPA Journal (October): 40-45.

Hermanson, D. R., D. M. Ivancevich and S. H. Ivancevich. 2008. Tone at the top: Insights from section 404. Strategic Finance (November): 38-45. (Section 404 is the Sarbanes-Oxley requirement for an auditor to express an opinion on its client's internal control over financial reporting).

Hermanson, D. R., R. W. Houston and Z. Ye. 2010. Accounting restatements arising from PCAOB inspections of small audit firms. The CPA Journal (September): 68-70.

Hill, N. T., J. E. McEnroe and K. T. Stevens. 2009. A comparison of CFOs' and CPAs' perceptions of the Sarbanes-Oxley Act and the PCAOB. The CPA Journal (August): 30-33.

Hodowanitz, J. and S. A. Solieri. 2005. Guarding the guardians. Strategic Finance (August): 46-53. (Controversy related to the Public Company Accounting Oversight Board created by Sarbanes-Oxley).

Jelinek, K. and R. Jelinek. 2010. Becoming a more relational firm in the post-Sarbanes-Oxley era. The CPA Journal (September): 64-67.

Juras, P. E., D. R. Martin and G. R. Aldhizer III. 2007. Adapting six sigma to help tame the SOX 404 compliance beast. Strategic Finance (March): 36-41.

King, R. R. 2010. The PCAOB meets the constitution: The Supreme Court to decide on the PCAOB's conformity with the separation of powers doctrine and appointments clause. Accounting Horizons (March): 79-93. (The case before the court alleges constitutional problems with the Public Company Accounting Oversight Board created by Congress when it passed the Sarbanes-Oxley Act of 2002. According to King, "The Supreme Court's decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general.").

Klein, A. 2003. Likely effects of stock exchange governance proposals and Sarbanes-Oxley on corporate boards and financial reporting. Accounting Horizons (December): 343-355.

Kranacher, M. 2008. The future of Sarbanes-Oxley. The CPA Journal (October): 16-21.

Kranacher, M. 2008. The PCAOB's primary mission: Improving confidence in financial reporting. The CPA Journal (January): 14-20.

Krishnan, G. V., K. K. Raman, K. Yang and W. Yu. 2011. CFO/CEO-board social ties, Sarbanes-Oxley, and earnings management. Accounting Horizons (September): 537-557.

Lamoreaux, M. G. 2011. PCAOB set to expand under new mandates: An interview with Chairman James R. Doty. Journal of Accountancy (July): 36-39.

Leech, T. 2010. SOX 404 & dangers of control frameworks. Cost Management (May/June): 6-14.

Leuz, C. 2007. Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions. Journal of Accounting and Economics (September): 146-165.

Lobo, G. J. and J. Zhou. 2006. Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence. Accounting Horizons (March): 57-73.

Mark, R., R. A. Barra and M. E. Taylor. 2010. Internal control liability concerns post Sarbanes-Oxley: Perspectives on legal liability and reasonableness. Journal of Forensic & Investigative Accounting 2(2): 229-254.

Matherly, C. M., L. B. McWhorter and D. M. Frizzell. 2005. Management accountants' response to SOX: A survey of controllers. Management Accounting Quarterly (Summer): 19-23.

Mitra, S., D. R. Deis and M. Hossain. 2009. Pre and post-SOX association between audit firm tenure and earnings management risk. Journal of Forensic & Investigative Accounting 1(1): 1-43.

Nagy, A. L. 2010. Section 404 compliance and financial reporting quality. Accounting Horizons (September): 441-454.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part I: Perspectives from the Nexus at the SEC. Accounting Horizons (June): 313-326.

Palmrose, Z. 2010. Balancing the costs and benefits of auditing and financial reporting regulation post-SOX, Part II: Perspectives from Nexus at the SEC. Accounting Horizons (September): 487-507.

Paradiso, J. and J. R. Cruickshank. 2007. Process mapping for SOX and beyond. Strategic Finance (March): 30-35.

Raff, L. 2006. Seeking SOX software? Strategic Finance (May): 52-55.

Ramos, M. J. 2008. How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, 3rd Edition. Wiley. 

Savich, R. S. 2006. Cherry-picking Sarbanes-Oxley. Journal of Accountancy (June): 71-74.

Scarborough, K. E. and M. H. Taylor. 2007. Two years and counting: A review of Sarbanes-Oxley section 404 reporting. Journal of Accountancy (June): 74-78.

Smith, D. L. 2003. Sarbanes-Oxley Act - Who gets the bill? Strategic Finance (March): 32-35.

Solieri, S. A. 2003. New laws, new challenges: Implications of Sarbanes-Oxley. Strategic Finance (February): 31-34.

Thornton, T. 2005. Carol Tome: "No winking, no blinking" at The Home Depot. Strategic Finance (July): 36-40. (Compliance with Sarbanes-Oxley).

Turner, J. L. 2010. Changes in litigation risk: An analysis of post-Sarbanes Oxley audit portfolios. Journal of Forensic & Investigative Accounting 2(2): 195-228.

Wagner, S. and L. Dittmar. 2006. The unexpected benefits of Sarbanes-Oxley. Harvard Business Review (April): 133-140.

Walker, K. B. 2008. SOX, ERP, and BPM: A trifecta that can make your business run better. Strategic Finance (December): 46-53.

Wilkins, S. C. and P. P. Gupta. 2007. Sustaining SOX 404: A project management approach. Management Accounting Quarterly (Winter): 1-14.

Williams, S. P. 2005. Meet the experts. Accounting Horizons (December): 255-265. (Related to the financial expert reporting requirements of the Sabanes-Oxley Act).

Zhang, I. X. 2007. Economic consequences of the Sarbanes-Oxley Act of 2002. Journal of Accounting and Economics (September): 74-115.

Zhang, J. and K. Pany. 2008. Current research questions on internal control over financial reporting under Sarbanes-Oxley. The CPA Journal (February): 42-45.