Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Financial
Reporting Main Page | Capital
Markets Main Page
Abbott, L. J. and W. L. Buslepp. 2021. The impact of the PCAOB Triennial inspection process on inspection year and non-inspection year audits. Auditing: A Journal of Practice & Theory 40(2): 1-21.
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., S. Parker, G. F. Peters and D. V. Rama. 2007. Corporate governance, audit quality, and the Sarbanes-Oxley Act: Evidence from internal audit outstanding. The Accounting Review (July): 803-835.
Abbott, L. J., S. Parker, G. F. Peters and T. J. Presley. 2019. Control self-assessment and costs of compliance with Sarbanes-Oxley Section 404. Journal of Management Accounting Research 31(3): 5-24.
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.
Abbott, L. J., W. L. Buslepp, J. R. Moon Jr. and L. A. Swenson. 2023. The association between PCAOB inspection reports and seasoned equity offering discounting. Auditing: A Journal of Practice & Theory 42(2): 23-51.
Abbott, L. J., W. Buslepp and M. Notbohm. 2018. The audit market effects of disputing a GAAP-deficient PCAOB inspection report. Advances in Accounting: Incorporating Advances in International Accounting (41): 126-140.
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.
Acito, A. A., C. E. Hogan and R. D. Mergenthaler. 2018. The effects of PCAOB inspections on auditor-client relationships. The Accounting Review (March): 1-35.
Addy, N. and T. Yoder. 2011. The decision to adopt a clawback provision. The CPA Journal (January): 58-63.
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.
Anantharaman, D. and N. Wans. 2019. Audit office experience with SOX 404(b) filers and SOX audit quality. The Accounting Review (July): 1-43.
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.
Aobdia, D. 2018. The impact of the PCAOB individual engagement inspection process - Preliminary evidence. The Accounting Review (July): 53-80.
Aobdia, D. 2019. Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections. Journal of Accounting and Economics (February): 144-174.
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.
Asare, K. N. 2017. Auditor tenure and financial reporting fraud: Have the relations changed post Sarbanes-Oxley Act of 2002? Journal of Forensic & Investigative Accounting 9(2): 763-778.
Ashbaugh-Skaife, H., D. W. Collins, W. R. Kinney, Jr. and R. Lafond. 2009. The effect of SOX internal control deficiencies on firm risk and cost of equity. Journal of Accounting Research (March): 1-43.
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.
Bao, D., S. Y. K. Fung and L. Su. 2018. Can shareholders be at rest after adopting clawback provisions? Evidence from stock price crash risk. Contemporary Accounting Research 35(3): 1578-1615.
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. 2015. More time to pursue civil penalties, and pushback on clawback reporting proposal. Strategic Finance (November): 13.
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).
Bedard, J. C. and L. Graham. 2011. Detection and severity classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies. The Accounting Review (May): 825-855.
Bhaskar, L. S. 2020. How do risk-based inspections impact auditor behavior? Experimental evidence on the PCAOB's process. The Accounting Review (July): 103-126.
Blankley, A. I., D. S. Kerr and C. E. Wiggins. 2014. Quality control criticisms in PCAOB inspection reports. The CPA Journal (February): 32-40.
Blann, J. J., T. J. Kleppe and J. E. Shipman. 2023. Did the PCAOB's 2009 office expansion improve audit quality? Contemporary Accounting Research 40(1): 89-119.
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.
Boland, C. M., B. E. Daugherty and D. Dickins. 2019. Evidence of the relationship between PCAOB inspection outcomes and the use of structured audit technologies. Auditing: A Journal of Practice & Theory 38(2): 57-77.
Boone, J. P., I. K. Khurana and K. K. Raman. 2015. Did the 2007 PCAOB disciplinary order against Deloitte impose actual costs on the firm or improve its audit quality? The Accounting Review (March): 405-441.
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.
Boritz, J. E., L. Hayes and L. M. Timoshenko. 2016. Determinants of readability of SOX 404 reports. Journal of Emerging Technologies in Accounting 13(2): 145-168.
Boritz, J. E., L. Hayes and L. M. Timoshenko. 2020. How understandable are SOX 404 auditors reports? International Journal of Accounting Information Systems (39): 100486.
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.
Brochet, F. 2010. Information content of insider trades before and after the Sarbanes-Oxley Act. The Accounting Review (March): 419-446.
Burks, J. J. 2011. Are investors confused by restatements after Sarbanes-Oxley? The Accounting Review (March): 507-539.
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.
Chan, L. H., K. C. W. Chen, T. Chen and Y. Yu. 2012. The effects of firm-initiated clawback provisions on earnings quality and auditor behavior. Journal of Accounting and Economics (October-December): 180-196.
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, A., H. Duong and A. Ngo. 2019. Types of nonaudit service fees and earnings response coefficients in the post-Sarbanes-Oxley era. Advances in Accounting: Incorporating Advances in International Accounting (44): 132-147.
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.
Christensen, B., L. Lei, S. Q. Shu and W. Thomas. 2023. Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy. Accounting, Organizations and Society (106): 101403.
Christensen, B. E., N. G. Lundstrom and N. J. Newton. 2021. Does the disclosure of PCAOB inspection findings increase audit firms' litigation exposure? The Accounting Review (May): 191-219.
Christensen, B. E., N. J. Newton and M. S. Wilkins. 2022. The PCAOB inspection process: A client-level analysis of a large firm's experience. Auditing: A Journal of Practice & Theory 41(4): 33-56.
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.
Cohen, J. R., G. Krishnamoorthy, M. Peytcheva and A. M. Wright. 2022. An examination of the effects of PCAOB inspection selection method and disclosure of audit strengths on investor judgments. Auditing: A Journal of Practice & Theory 41(4): 107-133.
Colen, D. A., A. Dey and T. Z. Lys. 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review (May): 757-787.
Colon, R. 2018. Breaking the code of silence: A broader view of compensatory damages to whistleblowers under Sarbanes-Oxley. Journal of Forensic & Investigative Accounting 10(1): 116-127.
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.
Dee, C. C., A. Lulseged and T. Zhang. 2015. Who did the audit? Audit quality and disclosures of other audit participants in PCAOB filings. The Accounting Review (September): 1939-1967.
DeFond, M. L. and C. S. Lennox. 2017. Do PCAOB inspections improve the quality of internal control audits? Journal of Accounting Research (June): 591-627.
DeFond, M. L., C. S. Lennox and J. Zhang. 2018. The primacy of fair presentation: Evidence from PCAOB standards, federal legislation, and the courts. Accounting Horizons (September): 91-100.
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.
DeHaan, E., F. Hodge and T. Shevlin. 2013. Does voluntary adoption of a clawback provision improve financial reporting quality? Contemporary Accounting Research 30(3): 1027-1062.
DeHaan, E., J. Madsen and J. D. Piotroski. 2017. Do weather-induced moods affect the processing of earnings news? Journal of Accounting Research (June): 509-550.
Deng, M., N. Melumad and T. Shibano. 2012. Auditors' liability, investments, and capital markets: A potential unintended consequence of the Sarbanes-Oxley Act. Journal of Accounting Research (December): 1179-1244.
Denis, D. K. 2012. Mandatory clawback provisions, information disclosure, and the regulation of securities markets. Journal of Accounting and Economics (October-December): 197-200.
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.
Dong, B., S. L. Tate and L. E. Xu. 2020. Unexpected consequences: The effects on non-accelerated filers of an accelerated filing deadline and SOX Section 404. Accounting Horizons (September): 87-112.
Doron, M. 2019. The PCAOB as third-party payer. The CPA Journal (February): 6-10.
Drake, K. D., N. C. Goldman and S. J. Lusch. 2016. Do income tax-related deficiencies in publicly disclosed PCAOB Part II reports influence audit client financial reporting of income tax accounts? The Accounting Review (September): 1411-1439.
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).
Dzinkowski, R. 2020. The undoing of SOX 404(b). Strategic Finance (June): 47-51.
Earley, C. E., V. B. Hoffman and J. R. Joe. 2008. Reducing management's influence on auditors' judgments: An experimental investigation of SOX 404 assessments. The Accounting Review (November): 1461-1485.
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.
Ege, M., W. R. Knechel, P. T. Lamoreaux and E. Maksymov. 2020. A multi-method analysis of the PCAOB's relationship with the audit profession. Accounting, Organizations and Society (84): 101131.
Ege, M., Y. H. Kim and D. Wang. 2021. Do PCAOB inspections of foreign auditors affect global financial reporting comparability? Contemporary Accounting Research 38(4): 2659-2690.
Emett, S. A., R. Libby and M. W. Nelson. 2018. PCAOB guidance and audits of fair values for level 2 investments. Accounting, Organizations and Society (71): 57-72.
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.
Erkens, M. H. R., Y. Gan and B. B. Yurtoglu. 2018. Not all clawbacks are the same: Consequences of strong versus weak clawback provisions. Journal of Accounting and Economics (August): 291-317.
Eutsler, J. 2020. Risky business: Assessing the generalizability of the PCAOB's risk-based inspection reports for annually inspected audit firms. Auditing: A Journal of Practice & Theory 39(2): 117-138.
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.
Gao, F., J. S. Wu and J. Zimmerman. 2009. Unintended consequences of granting small firms exemptions from securities regulation: Evidence from the Sarbanes-Oxley Act. Journal of Accounting Research (May): 459-506.
Gao, Y. 2011. The Sarbanes-Oxley Act and the choice of bond market by foreign firms. Journal of Accounting Research (September): 933-968.
Garbinski, F. 2006. When SOX meets lean. Strategic Finance (December): 26-33.
Gayle, G., L. Chen and R. A. Miller. 2022. Was Sarbanes-Oxley costly? Evidence from optimal contracting on CEO compensation. Journal of Accounting Research (September): 1189-1234.
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.
Gipper, B., L. Hail and C. Leuz. 2021. On the economics of mandatory audit partner rotation and tenure: Evidence from PCAOB data. The Accounting Review (March): 303-331.
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.
Hart, O. 2009. Regulation and Sarbanes-Oxley. Journal of Accounting Research (May): 437-445.
Hayes, R. M. 2009. Discussion of Unintended consequences of granting small firms exemptions from securities regulation: Evidence from the Sarbanes-Oxley Act. Journal of Accounting Research (May): 507-518.
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.
He, Y., B. Li, Z. Liu and J. Pittman. 2021. Does the threat of a PCAOB inspection mitigate US institutional investors' home bias? Contemporary Accounting Research 38(4): 2622-2658.
Hendricks, B. E., W. R. Landsman and F. D. Pena-Romera. 2022. The revolving door between large audit firms and the PCAOB: Implications for future inspection reports and audit quality. The Accounting Review (January): 261-292.
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.
Herron, T. L. and C. J. McNellis. 2022. Using storytelling to apply lessons from PCAOB enforcements. Issues in Accounting Education (May): 91-107.
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.
Hirsch, B., B. E. Reichert and M. Sohn. 2017. The impact of clawback provisions on information processing and investment behaviour. Management Accounting Research (December): 1-11.
Hochberg, Y. V., P. Sapienza and A. Vissing-Jorgensen. 2009. A lobbying approach to evaluating the Sarbanes-Oxley Act of 2002. Journal of Accounting Research (May): 519-583.
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).
Hoffman, B. W., J. L. Campbell and J. L. Smith. 2021. Investor perceptions of government deregulation: Evidence from section 404 of the Sarbanes-Oxley Act. Accounting Horizons (June): 57-81.
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.
Janvrin, D. J., M. F. Mascha and M. A. Lamboy-Ruiz. 2020. SOX 404(b) audits: Evidence from auditing the financial close process of the accounting system. Journal of Information Systems (Fall): 77-103.
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.
Ji, X. W. Lu, W. Qu and V. J. Richardson. 2019. Changes in internal control disclosure and analyst forecasts around mandatory disclosure required by the China SOX. Accounting Horizons (September): 43-68.
Johnson, L. M., M. B. Keune and J. Winchel. 2019. U.S. auditors' perceptions of the PCAOB inspection process: A behavioral examination. Contemporary Accounting Research 36(3): 1540-1574.
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.
Journal of Accountancy. 2021. PCAOB amends independence requirements to align with SEC changes. Journal of Accountancy (February): 8.
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.
Kaiser, J. G. 2019. Keynote address. The CPA Journal (February): 43-46.
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.
Karolyi, G. A. 2009. Discussion of A lobbying approach to evaluating the Sarbanes-Oxley Act of 2002. Journal of Accounting Research (May): 585-595.
Keyser, J. D. 2023. James R. Doty, PCAOB Chairman: 2011-2018. The Accounting Historians Journal 50(2): 17-32.
Khurana, I. K., N. G. Lundstrom and K. K. Raman. 2021. PCAOB inspections and the differential audit quality effect for Big 4 and non-Big 4 US. auditors. Contemporary Accounting Research 38(1): 376-411.
Kim, J., B. Y. Song and L. Zhang. 2011. Internal control weakness and bank loan contracting: Evidence from SOX Section 404 disclosures. The Accounting Review (July): 1157-1188.
Kim, Y., L. Su, G. Zhou and X. Zhu. 2020. PCAOB international inspections and merger and acquisition outcomes. Journal of Accounting and Economics (August): 101318.
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. and M. L. Shepardson. 2011. Do control effectiveness disclosures require SOX 404(b) internal control audits? A natural experiments with small U.S. companies. Journal of Accounting Research (May): 413-448.
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.
Knechel, W. R. and H. J. Park. 2022. Audit firm political connections and PCAOB inspection reports. Accounting, Organizations and Society (100): 101335.
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.
Krishnan, J., J. Krishnan and H. Song. 2017. PCAOB international inspections and audit quality. The Accounting Review (September): 143-166.
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.
Lamoreaux, P. T., L. M. Mauler and N. J. Newton. 2020. Audit regulation and cost of equity capital: Evidence from the PCAOB's international inspection regime. Contemporary Accounting Research 37(4): 2438-2471.
Lamoreaux, P. T., M. Mowchan and W. Zhang. 2023. Does Public Company Accounting Oversight Board regulatory enforcement deter low-quality audits? The Accounting Review (May): 335-366.
Lang, M. H. 2008. Discussion of Regulation and bonding: The Sarbanes-Oxley Act and the flow of international listings. Journal of Accounting Research (May): 427-433.
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.
Lee, C., J. E. Lee and M. S. Park. 2020. Do PCAOB inspections improve working capital accrual reliability? Evidence from the PCAOB annual versus Triennial inspection exposure. Accounting Horizons (June): 147-166.
Lee, E., N. Strong and Z. Zhu. 2014. Did regulation fair disclosure, SOX, and other analyst regulations reduce security mispricing? Journal of Accounting Research (June): 733-774.
Leech, T. 2010. SOX 404 & dangers of control frameworks. Cost Management (May/June): 6-14.
Lennox, C. S. 2016. Did the PCAOB's restrictions on auditors' tax services improve audit quality? The Accounting Review (September): 1493-1512.
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.
Lisic, L. L., L. A. Myers, R. Pawlewicz and T. A. Seidel. 2019. Do accounting firm consulting revenues affect audit quality? Evidence from the pre and post SOX eras. Contemporary Accounting Research 36(2): 1028-1054.
Liu, Y., H. Gan and K. Karim. 2018. The effectiveness of clawback adoptions in mitigating over-investments - Does board governance play a role? Advances in Accounting: Incorporating Advances in International Accounting (40): 61-75.
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.
Mahoney, P. G. 2009. The development of securities law in the United States. Journal of Accounting Research (May): 325-347.
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.
Maksymov, E., J. Pickerd, T. J. Wilks and D. Williams. 2023. The ICFR process: Perspectives of accounting executives at large public companies. Contemporary Accounting Research 40(3): 1671-1703. (Survey of executives on the SOX Act on responsibility for internal control over financial reporting).
Mascha, M. F., M. A. Lamboy-Ruiz and D. J. Janvrin. 2018. PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies. International Journal of Accounting Information Systems (30): 19-39.
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.
McKenna, F., M. Pevzner, A. G. Sheneman and T. Zach. 2023. Corruption in the auditor inspection process: The case of KPMG and the PCAOB. Issues in Accounting Education (May): 155-175.
McNally, J. S. 2005. Assessing company-level controls. Journal of Accountancy (June): 65-68.
McVay, S. E. 2011. Discussion of Do control effectiveness disclosures require SOX 404(b) internal control audits? A natural experiments with small U.S. companies. Journal of Accounting Research (May): 449-456.
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.
Nolder, C. and Z. Palmsrose. 2018. Economic analysis of proposed PCAOB standards: Finding a path forward. Accounting Horizons (June): 183-200.
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. and A. Valencia. 2021. Audit quality effects of the PCAOB's 2006 tax service restrictions. Advances in Accounting: Incorporating Advances in International Accounting (55): 100562.
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.
Patterson, E. R. and J. R. Smith. 2007. The effects of Sarbanes-Oxley on auditing and internal control strength. The Accounting Review (March): 427-455.
Persellin, J. S. 2013. The influence of PCAOB inspections on audit committee members' judgments. Behavioral Research In Accounting 25(2): 97-114.
Piotroski, J. D. and S. Srinivasan. 2008. Regulation and bonding: The Sarbanes-Oxley Act and the flow of international listings. Journal of Accounting Research (May): 383-425.
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.
Ramamoorti, S. 2018. Discussion of: Economic analysis of proposed PCAOB standards: Finding a path forward. Accounting Horizons (June): 201-209.
Ramos, M. J. 2008. How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control, 3rd Edition. Wiley.
Rand, J. 2019. What's happening at the Public Company Accounting Oversight Board. The CPA Journal (February): 28-30.
Reinstein, A., G. W. Hepp and T. R. Weirich. 2018. Auditors' increased responsibilities under the PCAOB's new audit reporting standards: Communicating critical audit matters. The CPA Journal (February): 42-47.
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.
Rice, S. C. and D. P. Weber. 2012. How effective is internal control reporting under SOX 404? Determinants of the (non-) disclosure of existing material weaknesses. Journal of Accounting Research (June): 811-843.
Rice, S. C., D. P. Weber and B. Wu. 2015. Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses. The Accounting Review (May): 1169-1200.
Roodman, K. 2021. Modernizing SOX compliance. Journal of Accountancy (February): 10.
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.
Schnader, A. L., J. C. Bedard and N. H. Cannon. 2019. Auditor reporting and regulatory sanctions in the broker dealer industry: From self regulation to PCAOB oversight. Contemporary Accounting Research 36(4): 2554-2587.
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.
Schroeder, J. H. and M. L. Shepardson. 2016. Do SOX 404 control audits and management assessments improve overall internal control system quality? The Accounting Review (September): 1513-1541.
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.
Shi, Y., D. Nie and L. Chen. 2022. Management earnings forecasts, earnings management, and the Sarbanes-Oxley Act. Journal of Forensic & Investigative Accounting 14(1): 106-132.
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.
Shroff, N. 2020. Real effects of PCAOB international inspections. The Accounting Review (September): 399-433.
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.
Strauss, N. 2018. PCAOB: Activities and relationship with auditors, preparers, and users. The CPA Journal (August): 46-49.
Stuber, S. B. and C. E. Hogan. 2021. Do PCAOB inspections improve the accuracy of accounting estimates? Journal of Accounting Research (March): 331-370.
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).
Tucker, I. 2018. Getting a better handle on compliance and controls. Strategic Finance (December): 46-51.
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.
Wang, X. 2010. Increased disclosure requirements and corporate governance decisions: Evidence from chief financial officers in the pre- and post- Sarbanes-Oxley periods. Journal of Accounting Research (September): 885-920.
Weber, D. P. and Y. S. Yang. 2020. The debt-equity choice when regulatory thresholds are based on equity values: Evidence from SOX 404. The Accounting Review (March): 339-364.
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.
Westermann, K. D., J. Cohen and G. Trompeter. 2019. PCAOB inspections: Public accounting firms on trial. Contemporary Accounting Research 36(2): 694-731.
Wilkins, S. C. and P. P. Gupta. 2007. Sustaining SOX 404: A project management approach. Management Accounting Quarterly (Winter): 1-14.
Williams, L. T. and W. M. Wilder. 2021. The development of auditing standards at the PCAOB and related audit practitioner input. Accounting Horizons (June): 145-165.
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.
Winn, A. M. 2021. The joint effects of partner rotation and PCAOB inspections on audit effort. Auditing: A Journal of Practice & Theory 40(3): 155-174.
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.