Audit Quality

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

SOX after Ten Years: A Multidisciplinary Review ArXiv ID: ssrn-2343108 “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 synthesizing findings from over 120 studies, focusing on descriptive analysis, policy implications, and identifying research gaps rather than presenting new mathematical models or complex statistical methodologies. It discusses cost-benefit analysis conceptually but lacks deep statistical modeling, code, or backtesting, resulting in low scores on both axes. flowchart TD A["Research Goal: Assess SOX Impact after 10 Years"] --> B["Data Collection: 120 Papers Finance, Accounting, Law"] B --> C["Multidisciplinary Review"] C --> D{"Evaluate SOX Impact"} D --> E["Audit Quality & Regulatory Compliance"] D --> F["Corporate Disclosure & Accounting Standards"] D --> G["Equities & Market Effects"] E --> H["Key Findings: SOX Improved Credibility & Transparency"] F --> H G --> H H --> I["Outcome: Comprehensive Multidisciplinary Assessment"]