fbpx SOX after Ten Years: A Multidisciplinary Review | Harvard Kennedy School

Additional Authors:

  • Suraj Srinivasan
  • John C. Coates


SOX after Ten Years: A Multidisciplinary Review. Suraj Srinivasan, John C. Coates, October 21, 2013, Paper. "We review and assess research findings from 120+ papers in accounting, finance, and law to evaluate the impact of the Sarbanes-Oxley Act. We describe significant developments in how the Act was implemented and find that despite severe criticism, the Act and institutions it created have survived almost intact since enactment. We report survey findings from informed parties that suggest that the Act has produced financial reporting benefits. While the direct costs of the Act were substantial and fell disproportionately on smaller..."  Link verified March 28, 2014