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 …

This article aims to assess the current situation and the evolution of the literature on the role
of top level decision-makers in initial public offerings. The article combines bibliometric and …

We find that Sarbanes–Oxley (SOX) had two significant effects on the audit market for
nonpublic entities. The first short-run effect stems from inelastic labor supply coupled with an …

The IPO volume in the US significantly declines after 2000, with more entrepreneurial firms
exiting through acquisitions rather than IPOs. Using proprietary US Census data on private …

La auditoría como instrumento de apoyo del control interno para las actividades recurrentes
de los agentes económicos cumple una función sustantiva. Pero, además, el análisis de …

The collapse of Enron and its auditor Arthur Andersen was one of the biggest events in US
corporate history and it had long-lasting repercussions in the corporate world. Following the …

Pre-IPO firms may “test the waters” by meeting privately with investors in order to allow
access to management and more time to make an investment decision. However, these …

Research and development (R&D) investments and patents influence initial public offering
(IPO) valuations. After Sarbanes‐Oxley (SOX) legislation was enacted in 2002, there was a …

Abstract The US Securities and Exchange Commission designates foreign-domiciled firms
with securities trading in the US markets as either foreign private issuers (FPIs) or domestic …

Purpose The purpose of this paper is to examine whether or not the seminal legislation
called the Sarbanes-Oxley Act (SOX) influenced a strategic shift in the merger and …