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Sarbanes-Oxley Act of 2002 (SOX) Bibliography
Public Company Accounting Reform and Investor Protection Act

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Professor Emeritus, University of South Florida

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Abbott, L. J., K. A. Gunny, and T. C. Zhang. 2013. When the PCAOB talks, who listens? Evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports of small auditors. Auditing: A Journal of Practice & Theory 32(2): 1-31.

Abbott, L. J., V. L. Brown and J. L. Higgs. 2016. The effects of prior manager-auditor affiliation and PCAOB inspection reports on audit committee members' auditor recommendations. Behavioral Research In Accounting 28(1): 1-14.

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.

Afterman, A. B. 2015. Has the goal of Sarbanes-Oxley been achieved? The CPA Journal (December): 58-59.

Alexander, C. R., S. W. Bauguess, G. Bernile, Y. A. Lee and J. Marietta-Westberg. 2013. Economic effects of SOX Section 404 compliance: A corporate insider perspective. Journal of Accounting and Economics (November-December): 267-290.

Anderson, U. L., M. H. Christ, K. M. Johnston and L. E. Rittenberg. 2012. A post-SOX examination of factors associated with the size of internal audit functions. Accounting Horizons (June): 167-191.

Arnold, V., T. S. Benford, J. Canada, J. R. Kuhn Jr. and S. G. Sutton. 2007. The unintended consequences of Sarbanes-Oxley on technology innovation and supply chain integration. Journal of Emerging Technologies in Accounting (4): 103-121.

Arping, S. and Z. Sautner. 2013. Did SOX Section 404 make firms less opaque? Evidence from cross-listed firms. Contemporary Accounting Research 30(3): 1133-1165.

Austin, S. G. 2012. Updated COSO framework will help: Audit committees comply with SOX. Journal of Accountancy (July): 27-28, 30.

Bailey, A. D. Jr. 2014. Perspectives on the Public Company Accounting Oversight Board (PCAOB) 2004-2005. Accounting Horizons (December): 889-899.

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.

Banham, R. 2005. Valuing IP post-Sarbanes-Oxley. Journal of Accountancy (November): 72-78.

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.

Barlas, S. 2016. Congress pressures the FASB on R&D accounting, and Transparency of accountant discipline actions at PCAOB. Strategic Finance (December): 11.

Barlas, S. 2016. H.R. 4139 extends exemption, and Crowdfunding portals open. Strategic Finance (August): 9. (Related to SOX and SEC's crowd funding program).

Barlas, S. 2017. Congress considers SOX internal controls changes. Strategic Finance (October): 14.

Barlas, S. 2017. On the Hill: Section 404 changes under the radar. Strategic Finance (August): 11.

Barlas, S. 2017. PCAOB requires auditor reporting of CAMs. Strategic Finance (September): 14. (Critical audit matters).

Blankley, A. I., D. S. Kerr and C. E. Wiggins. 2014. Quality control criticisms in PCAOB inspection reports. The CPA Journal (February): 32-40.

Boland, C. M., B. Daugherty, D. Dickins and A. J. Johnson-Snyder. 2017. Not all PCAOB inspections are created equal. The CPA Journal (August): 52-56.

Boone, J. P., I. K. Khurana and K. K. Raman. 2017. Spatial competition in local audit markets and the fallout on Deloitte from the 2007 PCAOB censure. Auditing: A Journal of Practice & Theory 36(2): 1-19.

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.

Bova, F., M. Minutti-Meza, G. Richardson and D. Vyas. 2014. The Sarbances-Oxley Act and exit strategies of private firms. Contemporary Accounting Research 31(3): 818-850.

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.

Brisker, E. R., M. Son and H. Song. 2014. The PCAOB's second inspections of foreign auditors. The CPA Journal (September): 28-33.

Calderon, T. G. and H. Song. 2014. PCAOB international inspections. The CPA Journal (January): 30-39.

Calderon, T. G., E. J. Conrad and L. Wang. 2012. Material internal control weakness reporting since the Sarbanes-Oxley Act. The CPA Journal (August): 20-25.

Campbell, J. L., J. Hansen, C. A. Simon and J. L. Smith. 2015. Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002. Auditing: A Journal of Practice & Theory 34(2): 91-120.

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.

Carmichael, D. R. 2014. Reflections on the establishment of the PCAOB and its audit standard-setting role. Accounting Horizons (December): 901-915.

Carter, K. E. 2013. Capital structure, earnings management, and Sarbanes-Oxley: Evidence from Canadian and U.S. firms. Accounting Horizons (June): 301-318.

Cataldo, A. J. II, L. Fuller and T. Miller. 2014. An analysis of SEC and PCAOB enforcement actions against engagement quality reviewers: A comment and extension in support of the Nevada effect. Journal of Forensic & Investigative Accounting 6(2): 157-199.

CFO. 2012. Keeping track of Dodd-Frank. CFO (July/August): 44.

CFO. 2012. 10 years after: The Sarbanes-Oxley Act. CFO (July/August): 43.

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.

Chandar, N. and M. H. Sanchez. 2013. SOX exemption and the true cost of internal controls in small companies: The case of Koss. Global Perspectives on Accounting Education (10): 91-102.

Chang, J., A. P. Tang and V. Krivogorsky. 2011. The impacts of SOX and SEC investigation on the corporate governance of option backdating firms. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 205-212.

Chen, L. H., J. Krishnan, J., H. Sami and H. Zhou. 2013. Auditor attestation under SOX Section 404 and earnings informativeness. Auditing: A Journal of Practice & Theory 32(1): 61-84.

Chen, Y., W. R. Knechel, V. B. Marisetty, C. Truong and M. Veeraraghavan. 2017. Board independence and internal control weakness: Evidence from SOX 404 disclosures. Auditing: A Journal of Practice & Theory 36(2): 45-62.

Church, B. K. and L. B. Shefchik. 2012. PCAOB inspections and large accounting firms. Accounting Horizons (March): 43-63.

Cianci, A. M., G. D. Fernando, E. M. Werner. 2011. The differential CEO dominance–compensation and corporate governance–compensation relations: Pre- and post-SOX. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 213-222.

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

Coates, J. C. and S. Srinivasan. 2014. SOX after ten years: A multidisciplinary review. Accounting Horizons (September): 627-671.

Coe, M. J. 2005. Sarbanes-Oxley: Executive summary. Journal of Accountancy (March): 70.

Cohen, J. R. and W. R. Knechel. 2013. A call for academic inquiry: Challenges and opportunities from the PCAOB projects. Auditing: A Journal of Practice & Theory 32(Supplement 1): 1-5.

Cohen, J. R., C. Hayes, G. Krishnamoorthy, G. S. Monroe and A. M. Wright. 2013. The effectiveness of SOX regulation: An interview study of corporate directors. Behavioral Research In Accounting 25(1): 61-87.

Coopage, R. and T. Shastri. 2013. Using PCAOB settled disciplinary orders to improve audit quality education. The CPA Journal (July): 46-51.

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).

Curtis, M. B. and E. Z. Taylor. 2014. Big oil versus big ideals. Journal of Forensic & Investigative Accounting 6(1): 248-263. (Whistle-blowing).

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

D'Aquila, J. 2013. COSO's internal control - Integrated framework. The CPA Journal (October): 22-29.

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.

Dennis, A. 2005. Second-CPA-firm update: Sarbanes-Oxley cloud has a silver lining - unzip it. Journal of Accountancy (September): 61-62, 64, 66, 68.

Desir, R., J. R. Casterella and J. Kokina. 2014. A reexamination of audit fees for initial audit engagements in the post-SOX period. Auditing: A Journal of Practice & Theory 33(2): 59-78.

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.

Dhaliwal, D. S., P. T. Lamoreaux, C. S. Lennox and L. M. Mauler. 2015. Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period. Contemporary Accounting Research 32(2): 575-607.

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

Dutillieux, W., J. R. Francis and M. Willekens. 2016. The spillover of SOX on earnings quality in non-U.S. jurisdictions. Accounting Horizons (March): 23-39.

Dworkin, T. M. 2007. SOX and whistleblowing. Michigan Law Review 105(8):1757-1780.

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.

Fan, Y., C. Li and K. Raghunandan. 2017. Is SOX 404(a) management internal control reporting an effective alternative to SOX 404(b) internal control audits? Auditing: A Journal of Practice & Theory 36(3): 71-89.

Fong, C., R. Fuchs, D. Grumer, M. Levy, C. Pagano and G. Purwin. 2013. Major changes for broker/dealer audits: Preparing for PCAOB inspections, more rigorous auditing standards, and additional reporting requirements. The CPA Journal (December): 30-35.

Franzel, J. 2016. Transforming the PCAOB's agenda. The CPA Journal (July): 42-46.

Franzel, J. 2017. The PCAOB's role in improving audit quality: Keynote address. The CPA Journal (August): 32-37.

Franzel, J. M. 2014. A decade after Sarbanes-Oxley: The need for ongoing vigilance, monitoring, and research. Accounting Horizons (December): 917-930.

Fung, S. Y. K., K. K. Raman and X. Zhu. 2017. Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients? Journal of Accounting and Economics (August): 15-36.

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

Ge, W., A. Koester and S. McVay. 2017. Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms' internal control disclosures. Journal of Accounting and Economics (April-May): 358-384.

Gong, G., B. Ke and Y. Yu. 2013. Home country investor protection, ownership structure and cross-listed firms' compliance with SOX-mandated internal control deficiency disclosures. Contemporary Accounting Research 30(4): 1490-1523.

Gradison, B. 2014. A former PCAOB board member looks to the past...and the future. Accounting Horizons (December): 931-935.

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

Gupta, P. P., T. R. Weirich and L. E. Turner. 2013. Sarbanes-Oxley and public reporting on internal control: Hasty reaction or delayed action? Accounting Horizons (June): 371-408.

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.

Harrington, C. 2005. The value proposition: There's more to Sarbanes-Oxley compliance than meets the eye. Journal of Accountancy (September): 77-81.

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.

Herda, D. N. 2016. Subsequent events audit tips: PCAOB inspection reports and SEC enforcement releases show difficulties in subsequent events audits. Journal of Accountancy (January): 22.

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).

Holder, A. D., K. E. Karim and A. Robin. 2013. Was Dodd-Frank justified in exempting small firms from section 404b compliance? Accounting Horizons (March): 1-22. (Related to SOX Section 404b auditor certification of internal controls exemption to small firms).

Hostak, P., T. Lys, Y. G. Yang and E. Carr. 2013. An examination of the impact of the Sarbanes-Oxley Act on the attractiveness of U.S. capital markets for foreign firms. Review of Accounting Studies 18(2): 522-559.

Houston, R. W. and C. M. Stefaniak. 2013. Audit partner perceptions of post-audit review mechanisms: An examination of internal quality reviews and PCAOB inspections. Accounting Horizons (March): 23-50.

Impink, J., M. Lubberink, B. van Praag and D. Veenman. 2012. Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings? Review of Accounting Studies 17(2): 227-253.

Järvinen, T. and E. Myllymäki. 2016. Real earnings management before and after reporting SOX 404 material weaknesses. Accounting Horizons (March): 119-141.

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

Jenkins, D. S. and U. K. Velury. 2012. Auditor tenure and the pricing of discretionary accruals in the post-SOX era. Accounting and the Public Interest (12): 1-15.

Jones, R. C. 2012. Potential changes to the auditor's reporting model: Exploring the PCAOB's concept release. The CPA Journal (December): 14-16.

Jordan, C. E. and S. J. Clark. 2013. Manipulating sales revenue to user reference points in pre-and post-Sarbances Oxley eras. Journal of Forensic & Investigative Accounting 5(2): 114-130.

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.

Kao, J. L., Y. Li and W. Zhang. 2014. Did SOX influence the association between fee dependence and auditors' propensity to issue going-concern opinions? Auditing: A Journal of Practice & Theory 33(2): 165-185.

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.").

Kinney, W. R. Jr., R. D. Martin and M. L. Shepardson. 2013. Reflections on a decade of SOX 404(b) audit production and alternatives. Accounting Horizons (December): 799-813.

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.

Kravitz, R. 2012. Sarbanes-Oxley Act has not met its objectives. The CPA Journal (March): 14-15.

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.

Lail, B. E. 2014. Do cross-listers bond to U.S. markets? An examination of earnings quality around SOX. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 354-366.

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

Lamoreaux, P. T. 2016. Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States. Journal of Accounting and Economics (April-May): 313-337.

Lee, C., E. J. Lusk and M. Halperin. 2014. Content analysis for detection of reporting irregularities: Evidence from restatements during the SOX-era. Journal of Forensic & Investigative Accounting 6(1): 99-122.

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.

Levy, H. B. 2016. What auditors need to know about SOX Section 404(a) reports. The CPA Journal (February): 14-15.

Li, X. 2014. The Sarbanes-Oxley act and cross-listed foreign private issuers. Journal of Accounting and Economics (August): 21-40.

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.

McHugh, M. E. III and P. W. Polinski. 2012. Audit firm changes post-Sarbanes Oxley: Impact on the market for public company audits. The CPA Journal (May): 24-31.

McNally, J. S. 2005. Assessing company-level controls. Journal of Accountancy (June): 65-68.

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.

Moberly, R. E. 2006. Sarbanes-Oxley's structural model to encourage corporate whistleblowers. Brigham Young University Law Review 5: 1107-1180.

Myllymaki, E. 2014. The persistence in the association between Section 404 Material Weaknesses and financial reporting quality. Auditing: A Journal of Practice & Theory 33(1): 93-116.

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

Nagy, A. L. 2014. PCAOB quality control inspection reports and auditor reputation. Auditing: A Journal of Practice & Theory 33(3): 87-104.

Nondorf, M. E., Z. Singer and H. You. 2012. A study of firms surrounding the threshold of Sarbanes-Oxley Section 404 Compliance. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 96-110.

Notbohm, M., D. A. Ellingson and K. Campbell. 2012. PCAOB auditor inspections and foreign auditors: Questions about audit quality. The CPA Journal (November): 32-35.

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.

Palmrose, Z. 2013. PCAOB audit regulation a decade after SOX: Where it stands and what the future holds. Accounting Horizons(December): 775-798.

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

Parker, P. D., N. J. Swanson and M. T. Dugan. 2011. An empirical examination of the impact of the Sarbanes Oxley Act in the reduction of pension expense manipulation. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 233-241.

Persellin, J. S. 2013. The influence of PCAOB inspections on audit committee members' judgments. Behavioral Research In Accounting 25(2): 97-114.

Public Company Accounting Oversight Board. 2011. PCAOB Standards and Related Rules. AICPA.

Radin, A. J. 2012. PCAOB proposal for greater disclosure from auditors. The CPA Journal (January): 11-14.

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.

Reinstein, A., M. J. Abdolmohammadi, S. L. Tate and C. L. Miller. 2014. Auditors' and governmental financial officers' views on expanding the Sarbanes-Oxley Act provisions to state and local governments. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 75-80.

Rezee, Z., R. Espahbodi, P. Espahbodi and H. Espahbodi. 2012. Firm characteristics and stock price: Reaction to SOX 404 compliance. Abacus 48(4): 473-501.

Roybark, H. M. 2012. Public disclosure of quality control criticisms: Examining PCAOB inspection reports to determine differences among audit firms. The CPA Journal (April): 32-39.

Sammer, J. 2005. New horizons: Enterprise-wide compliance. Journal of Accountancy (August): 75-79. (Compliance with Sarbanes-Oxley).

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.

Schroeder, J. H. and C. E. Hogan. 2013. The impact of PCAOB AS5 and the economic recession on client portfolio characteristics of the Big 4 audit firms. Auditing: A Journal of Practice & Theory 32(4): 95-127.

Shaw, W. H. and W. D. Terando. 2014. The cost of compliance to Sarbanes-Oxley: An examination of the real estate investment industry. Auditing: A Journal of Practice & Theory 33(1): 177-186.

Shim, E. D. and E. Kim. 2015. An empirical examination of the relationship between top executive compensation and firm performance in the post Sarbanes-Oxley period. Advances in Management Accounting (25): 207-228.

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.

Son, M., H. Song and Y. Park. 2017. PCAOB inspection reports and shareholder ratification of the auditor. Accounting and the Public Interest (17): 107-129.

Sonneltter, R. J. 2012. Concerns about the PCAOB's release on possible revisions to the auditor's report. The CPA Journal (March): 10-12.

Sonnier, B. M. and W. M. Lassar. 2013. An empirical evaluation of Graham's model of principled organizational dissent in the whistleblower context post-SOX. Journal of Forensic & Investigative Accounting 5(2): 131-174.

Stefaniak, C. M., R. W. Houston and D. M. Brandon. 2017. Investigating inspection risk: An analysis of PCAOB inspections and internal quality reviews.  Auditing: A Journal of Practice & Theory 36(1): 151-168.

The CPA Journal. 2013. Looking to the PCAOB: Its past and its future. The CPA Journal (July): 30-37.

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.

Tysiac, K. and J. Pastor. 2012. Corporate governance best practices: 10 years after SOX. Journal of Accountancy (July): 24-26.

U. S. House of Representatives. 2002. The Saranes-Oxley Act of 2002. Public Law 107-204 [H.R. 3763]. Government Printing Office.

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.

Wang, D. and J. Zhou. 2012. The impact of PCAOB Auditing Standard No. 5 on audit fees and audit quality. Accounting Horizons (September): 493-511.

Wedemeyer, P. D. 2014. A perspective on the PCAOB - Past and future. Accounting Horizons (December): 937-947.

Weirich, T. R. and A. Reinstein. 2014. The PCAOB's proposed new audit report. The CPA Journal (April): 24-29.

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).

Willits, S. D. and C. Nicholls. 2014. Is the Sarbanes-Oxley Act working? The CPA Journal (April): 38-43.

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.

Zhao, Y., J. C. Bedard and R. Hoitash. 2017. SOX 404, auditor effort, and the prevention of financial report misstatements. Auditing: A Journal of Practice & Theory 36(4): 151-177.