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The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities


  • Gordon, Lawrence A.
  • Loeb, Martin P.
  • Lucyshyn, William
  • Sohail, Tashfeen


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Suggested Citation

  • Gordon, Lawrence A. & Loeb, Martin P. & Lucyshyn, William & Sohail, Tashfeen, 2006. "The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities," Journal of Accounting and Public Policy, Elsevier, vol. 25(5), pages 503-530.
  • Handle: RePEc:eee:jappol:v:25:y:2006:i:5:p:503-530

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    Cited by:

    1. Chang, Hsihui & Choy, Hiu Lam & Cooper, William W. & Ruefli, Timothy W., 2009. "Using Malmquist Indexes to measure changes in the productivity and efficiency of US accounting firms before and after the Sarbanes-Oxley Act," Omega, Elsevier, vol. 37(5), pages 951-960, October.
    2. Masahiro Enomoto & Tomoyasu Yamaguchi, 2015. "Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical evidence from Japan," Discussion Paper Series DP2015-26, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2016.
    3. repec:eee:reensy:v:100:y:2012:i:c:p:19-27 is not listed on IDEAS
    4. Boyle, Glenn & Grace-Webb, Eli, 2007. "Sarbanes-Oxley and its Aftermath: A Review of the Evidence," Working Paper Series 3976, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.

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