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Impact Of SOX On Industry

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Impact Of SOX On Industry
Impact of SOX on industry.
Chang, H., Choy, H., & Wan, K. (2012). Effect of the Sarbanes-Oxley act on CEOs ' stock ownership and pay-performance sensitivity. Review Of Quantitative Finance & Accounting, 38(2), 177-207. doi:10.1007/s11156-011-0226-3
This article is based on authors research on the Effects of the SOX Act on CEO’s stock ownership and pay- performance sensitivity. The authors are trying to find out if the effects on the SOX Act on the stockownership and on CEO’s wealth. The authors summarize how the CEO’s and ownership adopted to the SOX rules.
This article is strong and peer reviewed. It demonstrates the research step by step and provides the outcomes of the research on the effects. Their article is backed up by scholarly research on the topic.

Shaw, W. H., & Terando, W. D. (2014). The Cost of Compliance to Sarbanes-Oxley: An Examination of the Real Estate Investment Industry. Auditing: A Journal Of Practice & Theory, 33(1), 177-186. doi:10.2308/ajpt-50613
In this article authors are documenting the cost of the companies that SOX implemented meaning the increased audit cost. They also describe the variations in audit pricing before and after the SOX. They also compare their research with previous studies to see if the cost has increased or decreased.
This article is the authors research on various dichotomous variables. Their study was mainly emphasized on section 404 costs relating to internal control testing. These authors backed up their experiment with scholarly research

He E, Miller S, Yang T. The Impact of the Sarbanes-Oxley Act on Board Structure of Publicly Traded and Privately Owned Insurance Companies. Journal Of Insurance Regulation [serial online]. Winter2012 2012;31:105-124.
These authors on this article research and study the effects of SOX on public and private insurance firms. They studied the independence and incidence of combining depositions of the CEO and the chairman of the board for public insurers.
They use in their research


References: Chang, H., Choy, H., & Wan, K. (2012). Effect of the Sarbanes-Oxley act on CEOs ' stock ownership and pay-performance sensitivity. Review Of Quantitative Finance & Accounting, 38(2), 177-207. doi:10.1007/s11156-011-0226-3 Retrieved from http://eds.a.ebscohost.com.lib.kaplan.edu/eds/pdfviewer/pdfviewer?vid=7&sid=7c1174a4-ef1b-462e-bb6d-9bf670e1785a%40sessionmgr4004&hid=4111 He E, Miller S, Yang T. The Impact of the Sarbanes-Oxley Act on Board Structure of Publicly Traded and Privately Owned Insurance Companies. Journal Of Insurance Regulation [serial online]. Winter2012 2012;31:105-124. Retrieved from http://eds.a.ebscohost.com.lib.kaplan.edu/eds/pdfviewer/pdfviewer?vid=2&sid=7c1174a4-ef1b-462e-bb6d-9bf670e1785a@sessionmgr4004&hid=4111 Shaw, W. H., & Terando, W. D. (2014). The Cost of Compliance to Sarbanes-Oxley: An Examination of the Real Estate Investment Industry. Auditing: A Journal Of Practice & Theory, 33(1), 177-186. doi:10.2308/ajpt-50613 Retrieved from http://eds.a.ebscohost.com.lib.kaplan.edu/eds/pdfviewer/pdfviewer?sid=7c1174a4-ef1b-462e-bb6d-9bf670e1785a%40sessionmgr4004&vid=11&hid=4111
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