The Effects of The Sarbanes-Oxley Act of 2002 On Audit Fees
PDF

Keywords

Sarbanes-Oxley
Corporate Governance
Audit Fees
Public Accounting

How to Cite

Cosgrove, S., & Niederjohn, M. S. (2008). The Effects of The Sarbanes-Oxley Act of 2002 On Audit Fees. Journal of Business Strategies, 25(1), 31–52. https://doi.org/10.54155/jbs.25.1.31-52

Abstract

The Sarbanes-Oxley Act of 2002 was intended to improve corporate governance
and increase the transparency of financial audits. The legislation also could have
significant effects on the public accounting industry. This study finds evidence of
higher audit fees across all firms resulting from compliance with the law. However,
after accounting for self-selection of auditors, we do not find evidence that the
size of the audit firm affects the magnitude of the audit fee increase.

https://doi.org/10.54155/jbs.25.1.31-52
PDF

This article is distributed using a Creative Commons Attribution-NonCommercial 4.0 license. Copyright remains with the author(s).