Reference health
SOX after Ten Years: A Multidisciplinary Review
2 of 134 checkable references need attention · checked 2026-08-27
At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.
48 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
References needing attention
does not resolve to a known work10.2307/2329238
does not resolve to a known work10.1787/eag-2009-tablec1_2-en
The 132 checked references that resolve
resolves10.1016/j.jbankfin.2005.06.002
Valuation impact of Sarbanes–Oxley: Evidence from disclosure and governance within the financial services industry
resolves10.2139/ssrn.1997228
Has Section 404 of the Sarbanes-Oxley Act Discouraged Corporate Risk-Taking? New Evidence from a Natural Experiment
resolves10.2139/ssrn.2319414
Economic Effects of SOX Section 404 Compliance: A Corporate Insider Perspective
resolves10.1016/j.jacceco.2009.07.002
How does internal control regulation affect financial reporting?
resolves10.1111/j.1911-3846.2012.01188.x
Did SOX Section 404 Make Firms Less Opaque? Evidence from Cross‐Listed Firms
resolves10.2308/accr.2003.78.3.611
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
resolves10.2308/accr.2008.83.1.217
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
resolves10.1111/j.1475-679x.2008.00315.x
The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
resolves10.1108/10309610910975306
The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services
resolves10.3386/w8750
When Does the Market Matter? Stock Prices and the Investment of Equity-Dependent Firms
resolves10.2139/ssrn.1606242
Weak Institutions and Credit Availability: The Impact of Crime on Bank Loans
resolves10.1111/j.1540-6261.2006.00840.x
Initial Public Offerings: An Analysis of Theory and Practice
resolves10.1111/j.1540-6261.2006.00872.x
The Costs of Bankruptcy: Chapter 7 Liquidation versus Chapter 11 Reorganization
resolves10.2308/accr.2010.85.2.419
Information Content of Insider Trades before and after the Sarbanes-Oxley Act
resolves10.2139/ssrn.2285776
Accountability of Independent Directors - Evidence From Firms Subject to Securities Litigation
resolves10.1016/j.jaccpubpol.2010.03.002
Disciplinary measures in response to restatements after Sarbanes–Oxley
resolves10.1016/j.jacceco.2013.03.001
Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?
resolves10.1111/j.1540-6261.2007.01257.x
Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules
resolves10.2308/bria-50245
The Effectiveness of SOX Regulation: An Interview Study of Corporate Directors
resolves10.2308/accr.2008.83.3.757
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
resolves10.1111/j.1475-679x.2010.00388.x
The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
resolves10.1111/j.1911-3846.2010.01044.x
Client Stock Market Reaction to PCAOB Sanctions Against a Big 4 Auditor*
resolves10.1111/1475-679x.00088
Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
resolves10.1111/j.1475-679x.2005.00166.x
Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
resolves10.2139/ssrn.2996973
Measuring the Impact of Prudential Policy on the Macroeconomy: A Practical Application to Basel III and Other Responses to the Financial Crisis
resolves10.2139/ssrn.2330404
Did Information Intermediaries See the Warning Signals of the Banking Crisis from Leading Indicators in Banks’ Financial Statements?
resolves10.1111/j.1911-3846.2010.01027.x
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*
resolves10.1111/j.1475-679x.2010.00380.x
The Regulation of Public Company Auditing: Evidence from the Transition to AS5
resolves10.2139/ssrn.1982234
Asleep At The Wheel (Again)? Bank Audits During The Lead-up To The Financial Crisis
resolves10.1111/j.1475-679x.2009.00319.x
Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act
resolves10.1111/j.1475-679x.2011.00416.x
The Sarbanes-Oxley Act and the Choice of Bond Market by Foreign Firms
resolves10.1016/s1815-5669(10)70002-3
Taking the Oath: Investor Response to SEC Certification Under Sarbanes-Oxley
resolves10.1080/16081625.2007.9720794
An Analysis of Audit Fees Following the Passage of Sarbanes-Oxley
resolves10.1111/j.1740-1461.2008.00124.x
Brandeis' Policeman: Results from a Laboratory Experiment on How to Prevent Corporate Fraud
resolves10.1007/s11142-007-9046-z
Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002
resolves10.2308/accr.2008.83.6.1487
The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover
resolves10.1111/j.1475-679x.2009.00321.x
A Lobbying Approach to Evaluating the Sarbanes‐Oxley Act of 2002
resolves10.1111/j.1467-9787.1987.tb01184.x
A HEDONIC MODEL OF INTERREGIONAL WAGES, RENTS, AND AMENITY VALUES*
resolves10.2139/ssrn.956020
An Examination of the Impact of the Sarbanes-Oxley Act on the Attractiveness of US Capital Markets for Foreign Firms
resolves10.1111/j.1540-6261.2010.01564.x
The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices
resolves10.1506/2gwa-mbpj-l35d-c4k6
The Sarbanes‐Oxley Act of 2002 and Capital‐Market Behavior: Early Evidence*
resolves10.1016/j.jfineco.2010.02.007
CFOs and CEOs: Who have the most influence on earnings management?
resolves10.1016/j.jbankfin.2011.03.005
Ability of accounting and audit quality variables to predict bank failure during the financial crisis
resolves10.1093/rof/rfn014
Managerial Incentives and Corporate Fraud: The Sources of Incentives Matter
resolves10.1111/j.1911-3846.2010.01037.x
Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation*
resolves10.1093/jleo/ewn019
Going-Private Decisions and the Sarbanes-Oxley Act of 2002: A Cross-Country Analysis
resolves10.1016/j.jfineco.2010.02.002
The Sarbanes-Oxley act and corporate investment: A structural assessment☆
resolves10.1016/j.jacceco.2011.01.004
Do the SEC's enforcement preferences affect corporate misconduct?
resolves10.2308/accr-10036
Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
resolves10.1016/j.jcorpfin.2013.05.005
Corporate governance reforms around the world and cross-border acquisitions
resolves10.1111/j.1475-679x.2004.t01-1-00141.x
Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
resolves10.1016/s0165-4101(02)00059-9
Audit committee, board of director characteristics, and earnings management
resolves10.1506/car.25.4.5
Meeting or Beating Analyst Expectations in the Post‐Scandals World: Changes in Stock Market Rewards and Managerial Actions*
resolves10.1007/s11142-012-9187-6
Non-audit services and financial reporting quality: evidence from 1978 to 1980
resolves10.1016/j.jacceco.2009.04.002
Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms
resolves10.1016/j.jacceco.2008.01.001
Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations
resolves10.1016/j.jacceco.2007.06.001
Was the Sarbanes–Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions
resolves10.2139/ssrn.1698038
Corporate Financial Fraud: An Application of Detection Controlled Estimation
resolves10.2139/ssrn.475163
Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management
resolves10.1016/j.jacceco.2010.01.003
Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions
resolves10.1093/rfs/hhn084
The Effects and Unintended Consequences of the Sarbanes-Oxley Act on the Supply and Demand for Directors
resolves10.1016/j.jcorpfin.2007.03.002
The effect of the Sarbanes-Oxley act on non-US companies cross-listed in the US
resolves10.2308/acch.2006.20.1.57
Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence
resolves10.5860/choice.50-2137
Uncontrolled: the surprising payoff of trial-and-error for business, politics, and society
resolves10.1111/j.1540-6261.2008.01402.x
“You Can Enter but You Cannot Leave…”: U.S. Securities Markets and Foreign Firms
resolves10.1111/j.1745-9133.2006.00406.x
PUBLIC PREFERENCES FOR REHABILITATION VERSUS INCARCERATION OF JUVENILE OFFENDERS: EVIDENCE FROM A CONTINGENT VALUATION SURVEY*
resolves10.1111/j.1475-679x.2008.00279.x
Regulation and Bonding: The Sarbanes‐Oxley Act and the Flow of International Listings
resolves10.1111/j.1475-679x.2011.00434.x
How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses
resolves10.2139/ssrn.2239965
Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses
resolves10.2139/ssrn.2135143
Study of the Sarbanes-Oxley Act of 2002 Section 404 Internal Control over Financial Reporting Requirements
resolves10.2139/ssrn.2065892
Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting
resolves10.1016/0094-1190(78)90042-6
A note on the value of crime control: Evidence from the property market
resolves10.2308/ajpt-10052
Management Reporting on Internal Control and Accruals Quality: Insights from a “Comply-or-Explain” Internal Control Regime
resolves10.1111/j.1475-679x.2010.00378.x
Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre‐ and Post–Sarbanes‐Oxley Periods
resolves10.1111/j.1744-1714.2010.01113.x
United States Securities Regulation and Foreign Private Issuers: Lessons from the Sarbanes-Oxley Act
resolves10.1111/j.1467-8683.2011.00884.x
Committee Independence and Financial Institution Performance during the 2007-08 Credit Crunch: Evidence from a Multi-country Study
The 48 references without a DOI — listed, not checked
no DOI — not checkedShould size matter when regulating firms? implications from backdating of executive options
no DOI — not checkedGoing private but staying public: reexamining the effect of SarbanesOxley on firms' going private decisions
no DOI — not checkedref21
no DOI — not checkedOutside director liability
no DOI — not checkedThe Impact of SOX on the Exit Strategies of Private Firms
no DOI — not checkedDirector Oversight and Monitoring: The Standard of Care and the Standard of Liability Post-Enron, 6 Wyo
no DOI — not checkedThe Sarbanes-Oxley Debacle: How to Fix It and What We've Learned
no DOI — not checkedref41
no DOI — not checkedThe future as history: The prospects for global convergence in corporate governance and its implications
no DOI — not checkedref46
no DOI — not checkedref47
no DOI — not checkedPublic and Private Enforcement of the Securities Laws: Have Things Changed Since Enron?
no DOI — not checkedStrengthening Financial Reporting: An Essay On Expanding The Auditor's Opinion Letter
no DOI — not checkedCharles River Associates, Sarbanes-Oxley Section 404: Costs and Remediation of Deficiencies
no DOI — not checkedThe Effect of SOX on
no DOI — not checked2013 -A review of archival auditing research?, forthcoming
no DOI — not checkedref66
no DOI — not checkedFinancial Executives International and Financial Executives Research Foundation, Special Survey on Sarbanes-Oxley Section 404 Implementation. Morristown
no DOI — not checkedThe role of audit committees in the wake of corporate federalism: Sarbanes-Oxley's creep into state corporate law
no DOI — not checkedFinancial disaster as a risk factor for posttraumatic stress disorder: internet survey of trauma in victims of the Madoff Ponzi scheme
no DOI — not checkedUnited States Government Accountability Office
no DOI — not checkedWhere Have All the IPOs Gone?
no DOI — not checkedThe bigger they are, the harder they fall: an estimate of the costs of the crisis in corporate governance
no DOI — not checkedref85
no DOI — not checkedThe $100 billion question, Bank of England Executive Director of Financial Stability
no DOI — not checkedref94
no DOI — not checkedThe Insignificance of Proxy Access
no DOI — not checkedThe social construction of Sarbanes-Oxley
no DOI — not checkedref134
no DOI — not checkedAfter a year of US corporate clean-up, William Donaldson calls for a return to risk-taking
no DOI — not checkedIPO Task Force
no DOI — not checkedref142
no DOI — not checkedref143
no DOI — not checkedref148
no DOI — not checkedAggregate Disturbances, Monetary Policy, and the Macroeconomy: The FRB/US Perspective
no DOI — not checkedDelaware and Washington as corporate lawmakers
no DOI — not checkedref155
no DOI — not checkedManagement's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports, 69 Fed
no DOI — not checkedUS Securities and Exchange Commission. Study and Recommendations on Sections 404(b) of the Sarbanes-Oxley Act of 2002 For Issuers with Public Float Between $75 and $250 Million
no DOI — not checkedref159
no DOI — not checkedref162
no DOI — not checkedref166
no DOI — not checkedThe Costs of Securities Fraud
no DOI — not checkedref169
no DOI — not checkedref170
no DOI — not checkedCharities, day schools hard hit by Madoff scandal
no DOI — not checkedref176
no DOI — not checkedMedian Asset refers to the median total asset of the firms for which an AAER was issued in that particular year. Data used for this table as the same as in Dechow, Ge, Larson and Sloan (2011) and were generously provided by Patricia Dechow
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