کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1006232 938140 2006 28 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities
چکیده انگلیسی

This paper empirically examines the impact of the Sarbanes-Oxley Act (SOX) of 2002 on the voluntary disclosure of information security activities by corporations. The empirical evidence provided clearly indicates that SOX is having a positive impact on such disclosure. These findings provide strong indirect evidence that corporate information security activities are receiving more focus since the passage of SOX than before SOX was enacted.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Public Policy - Volume 25, Issue 5, September–October 2006, Pages 503–530
نویسندگان
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