The effects of the Sarbanes-Oxley Act of 2002 on audit fees

The Sarbanes-Oxley Act of 2002 was intended to improve corporate governance and increase the transparency of financial audits. The legislation also could have significant effects on the public accounting industry. This study finds evidence of higher audit fees across all firms resulting from complia...

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Veröffentlicht in:	Journal of business strategies 2008-03, Vol.25 (1), p.31
Hauptverfasser:	Cosgrove, Sarah B, Niederjohn, M. Scott
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Audit fees Auditing standards Auditors Audits Compliance Corporate governance Costs Financial reporting Impact analysis Legislation Professional fees Public companies Public Company Accounting Reform & Investor Protection Act 2002-US Studies
Online-Zugang:	Volltext
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