SOX after Ten Years: A Multidisciplinary Review

ArXiv ID: ssrn-2379731 “View on arXiv”

Authors: Unknown

Abstract

We review and assess research findings from 120 papers in accounting, finance, and law to evaluate the impact of the Sarbanes-Oxley Act. We describe significan

Keywords: Sarbanes-Oxley Act, corporate disclosure, audit quality, regulatory compliance, accounting standards, Equities

Complexity vs Empirical Score

• Math Complexity: 2.0/10
• Empirical Rigor: 3.0/10
• Quadrant: Philosophers
• Why: The paper is a literature review of existing research on SOX, discussing concepts and evidence without presenting new mathematical models or complex formulas. Its empirical work relies on synthesizing findings from other studies rather than conducting original backtests or data analysis.

  flowchart TD
    A["Research Goal:<br>SOX impact after 10 years"] --> B["Methodology:<br>Multidisciplinary Review"]
    B --> C["Data: 120 Papers<br>(Accounting, Finance, Law)"]
    C --> D["Process:<br>Review & Assess Findings"]
    D --> E{"Analysis<br>Focus Areas"}
    E --> F["Accounting<br>Disclosure Standards"]
    E --> G["Finance<br>Equities & Market"]
    E --> H["Law<br>Regulatory Compliance"]
    F & G & H --> I["Key Outcomes:<br>Audit Quality & SOX Impact"]