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

The purpose of this paper is to integrate research on audit markets, fees and production. We
present a model of the components that determine audit fees and production [hours]. We …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

Some members of Congress, the DC Circuit, and the legal academy are promoting a
particular, abstract form of cost-benefit analysis for financial regulation: judicially enforced …

The primary goal of the SarbanesOxley Act was to fix auditing of US public companies,
consistent with its full, official name: the Public Company Accounting Reform and Investor …

This study empirically examines the effects of competition through differentiation on audit
pricing. Based on prior economic theory on differentiated-product markets (eg, Hotelling …

We investigate the effects of audit market concentration on audit fees and audit quality in
China, where competition is intense and the legal environment is relatively weak compared …

This study addresses the question whether auditors are less likely to act independently
when dealing with larger, more economically significant clients. I examine whether the …

We examine changes in auditor fees around the Sarbanes‐Oxley Act (SOX). Audit fees are
expected to increase after SOX due to an increase in both audit effort and auditors' expected …

This paper uses a natural experiment to measure market response to the adoption of the
Sarbanes–Oxley Act (ʽʽSOX"). Because SOX applies to all US public companies, US …