Sarbanes-Oxley Act of 2002

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Research

Dec 9, 2014

The Changing Role of Criminal Law in Controlling Corporate Behavior

This report addresses the use of criminal sanctions to control corporate behavior -- prosecutions both of corporations and of employees for actions taken on corporations' behalf.
Research

Sep 27, 2012

Corporate Culture and Ethical Leadership Under the Federal Sentencing Guidelines: What Should Boards, Management, and Policymakers Do Now?

On May 16, 2012, RAND hosted a symposium that brought together senior thought leaders for a discussion about organizational culture and the business and policy ramifications of efforts to build better ethical cultures in corporations.
Research

Jan 1, 2010

The Unintended Effects of the Sarbanes-Oxley Act of 2002

Evaluates managerial perception of the Sarbanes-Oxley Act of 2002, a stringent rules-based system widely considered the most comprehensive economic regulation since the New Deal.
Research

Apr 9, 2009

Perspectives of Chief Ethics and Compliance Officers on the Detection and Prevention of Corporate Misdeeds: What the Policy Community Should Know

In March 2009, RAND convened a conference on the role and perspectives of corporate chief ethics and compliance officers. Discussions featured input from current and former officers and stakeholders in the nonprofit sector, academia, and government.
Research Summary

Nov 28, 2007

Do Benefits of Sarbanes-Oxley Justify the Costs? Empirical Evidence in the Case of Small Firms

This research brief summarizes the impact of the Sarbanes-Oxley Act (SOX) on small firms based on a review of studies of relative compliance costs, stock-price reactions, and exit patterns from the public market.
Research

Sep 19, 2007

The Role of Public and Private Litigation in the Enforcement of Securities Laws in the United States

The author conducted a broad, empirical study of the overlapping public and private mechanisms that enforce federal securities laws, and analyzed corporate governance reforms that litigators have required defendant firms to adopt.
Press

May 8, 2006

RAND Study Shows Sarbanes-Oxley Act Had Short-Lived Effect on Small Businesses

May 8, 2006 News Release: RAND Study Shows Sarbanes-Oxley Act Had Short-Lived Effect on Small Businesses.
Research

Jan 1, 2006

Panel Two: Sarbanes-Oxley Accounting Issues: Cataclysmic Liability Risk Among Big Four Auditors

Explores the legal, theoretical, and empirical ramifications of insulating the auditing industry from legal liability.

Sarbanes-Oxley Act of 2002

Sarbanes-Oxley Act of 2002

Explore RAND’s Work on this Topic

Error

The Changing Role of Criminal Law in Controlling Corporate Behavior

Corporate Culture and Ethical Leadership Under the Federal Sentencing Guidelines: What Should Boards, Management, and Policymakers Do Now?

The Unintended Effects of the Sarbanes-Oxley Act of 2002

Perspectives of Chief Ethics and Compliance Officers on the Detection and Prevention of Corporate Misdeeds: What the Policy Community Should Know

Do Benefits of Sarbanes-Oxley Justify the Costs? Empirical Evidence in the Case of Small Firms

The Role of Public and Private Litigation in the Enforcement of Securities Laws in the United States

RAND Study Shows Sarbanes-Oxley Act Had Short-Lived Effect on Small Businesses

Panel Two: Sarbanes-Oxley Accounting Issues: Cataclysmic Liability Risk Among Big Four Auditors

Oops! An unexpected error has occurred.

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Sarbanes-Oxley Act of 2002

Sarbanes-Oxley Act of 2002

Explore RAND’s Work on this Topic

Error

The Changing Role of Criminal Law in Controlling Corporate Behavior

Corporate Culture and Ethical Leadership Under the Federal Sentencing Guidelines: What Should Boards, Management, and Policymakers Do Now?

The Unintended Effects of the Sarbanes-Oxley Act of 2002

Perspectives of Chief Ethics and Compliance Officers on the Detection and Prevention of Corporate Misdeeds: What the Policy Community Should Know

Do Benefits of Sarbanes-Oxley Justify the Costs? Empirical Evidence in the Case of Small Firms

The Role of Public and Private Litigation in the Enforcement of Securities Laws in the United States

RAND Study Shows Sarbanes-Oxley Act Had Short-Lived Effect on Small Businesses

Panel Two: Sarbanes-Oxley Accounting Issues: Cataclysmic Liability Risk Among Big Four Auditors

Oops! An unexpected error has occurred.