Earnings management and the board's audit committee: The pre and post Sarbanes-Oxley experience

• Main Author: Barriga, Ramiro D
• Format: Dissertation
• Language: English
• Published: ProQuest Dissertations & Theses 01.01.2010
• Subjects: Accounting; Boards of directors; Earnings management; Financial disclosure; Fraud; Occupational psychology; Scandals; Social research; Stock exchanges

The accounting scandals of 2001 within "Corporate America" have spurred far-reaching legislation toward protecting the interests of investors. The Sarbanes-Oxley (SOX) Act of 2002 and new corporate-governance rules established by the New York Stock Exchange (NYSE; NYSE Corporate, 2004) hav...