← Back to results The impact of regulation on economic bonding and auditor independence: An analysis of sox and suggestions for future research Denise Dickins & Terrance R. Skantz
What the paper says The results of recent research suggest that certain provisions of the Sarbanes–Oxley Act of 2002 (SOX) may have been less successful than intended (e.g., Abbott, Parker, & Peters, 2009). Based on two different descriptions of economic bonding between auditors and their clients, we propose an explanation of why this might be so by showing that the effect of SOX mandates, and regulation in general, aimed at enhancing auditor independence is dependent on whether shareholders or managers monitor the auditor. The results of prior empirical studies are examined in context of the framework we describe, and suggestions for future research on this important topic are outlined.
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@article{denise2010,
title = {{The impact of regulation on economic bonding and auditor independence: An analysis of sox and suggestions for future research}},
author = {Denise Dickins & Terrance R. Skantz},
journal = {Advances in Public Interest Accounting},
year = {2010},
doi = {https://doi.org/https://doi.org/10.1108/s1041-7060(2010)0000015004},
} TY - JOUR
TI - The impact of regulation on economic bonding and auditor independence: An analysis of sox and suggestions for future research
AU - Dickins, Denise
AU - Skantz, Terrance R.
JO - Advances in Public Interest Accounting
PY - 2010
ER - Denise Dickins & Terrance R. Skantz (2010). The impact of regulation on economic bonding and auditor independence: An analysis of sox and suggestions for future research. *Advances in Public Interest Accounting*. https://doi.org/https://doi.org/10.1108/s1041-7060(2010)0000015004 Denise Dickins & Terrance R. Skantz. "The impact of regulation on economic bonding and auditor independence: An analysis of sox and suggestions for future research." *Advances in Public Interest Accounting* (2010). https://doi.org/https://doi.org/10.1108/s1041-7060(2010)0000015004. The impact of regulation on economic bonding and auditor independence: An analysis of sox and suggestions for future research
Denise Dickins & Terrance R. Skantz · Advances in Public Interest Accounting · 2010
https://doi.org/https://doi.org/10.1108/s1041-7060(2010)0000015004 Copy
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