메뉴 건너뛰기




Volumn 25, Issue 5, 2006, Pages 503-530

The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities

Author keywords

Corporate disclosures; Information security; Sarbanes Oxley Act; SOX

Indexed keywords


EID: 33748910435     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2006.07.005     Document Type: Article
Times cited : (110)

References (20)
  • 2
    • 0346898296 scopus 로고    scopus 로고
    • What's my line? A comparison of industry classification schemes for capital market research
    • Bhojraj S., Lee C.M.C., and Oler D.K. What's my line? A comparison of industry classification schemes for capital market research. Journal of Accounting Research 41 5 (2003) 745-774
    • (2003) Journal of Accounting Research , vol.41 , Issue.5 , pp. 745-774
    • Bhojraj, S.1    Lee, C.M.C.2    Oler, D.K.3
  • 3
    • 0037599474 scopus 로고    scopus 로고
    • The economic cost of publicly announced information security breaches: Empirical evidence from the stock market
    • Campbell K., Gordon L.A., Loeb M.P., and Zhou L. The economic cost of publicly announced information security breaches: Empirical evidence from the stock market. Journal of Computer Security 11 3 (2003) 431
    • (2003) Journal of Computer Security , vol.11 , Issue.3 , pp. 431
    • Campbell, K.1    Gordon, L.A.2    Loeb, M.P.3    Zhou, L.4
  • 4
    • 33748891193 scopus 로고    scopus 로고
    • COSO, 1992. Internal Control - Integrated Framework. American Institute of Certified Public Accountants.
  • 5
    • 33748882811 scopus 로고    scopus 로고
    • COSO, 2004. Enterprises Risk Management: Integrated Framework. Available from: .
  • 6
    • 33748889480 scopus 로고    scopus 로고
    • CSIA, 2004. Sarbanes-Oxley Act: Implementation of Information Technology and Security Objectives: Cyber Security Industry Alliance.
  • 8
    • 33745312194 scopus 로고    scopus 로고
    • The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act
    • Ge W., and McVay S. The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act. Accounting Horizons 19 3 (2005) 137-158
    • (2005) Accounting Horizons , vol.19 , Issue.3 , pp. 137-158
    • Ge, W.1    McVay, S.2
  • 10
    • 48749141365 scopus 로고
    • Management accounting systems, perceived environmental uncertainty and organizations structure: An empirical investigation
    • Gordon L.A., and Narayanan V.K. Management accounting systems, perceived environmental uncertainty and organizations structure: An empirical investigation. Accounting, Organizations and Society 9 1 (1984) 33-47
    • (1984) Accounting, Organizations and Society , vol.9 , Issue.1 , pp. 33-47
    • Gordon, L.A.1    Narayanan, V.K.2
  • 15
    • 33748888144 scopus 로고    scopus 로고
    • Life after Sarbanes-Oxley: The Merger of information security and accountability
    • Nearon B.H., Stanley J., Teppler S.W., and Burton J. Life after Sarbanes-Oxley: The Merger of information security and accountability. Jurimetrics 45 4 (2005) 379-412
    • (2005) Jurimetrics , vol.45 , Issue.4 , pp. 379-412
    • Nearon, B.H.1    Stanley, J.2    Teppler, S.W.3    Burton, J.4
  • 16
    • 33748909521 scopus 로고    scopus 로고
    • Sarbanes-Oxley Act of 2002. Available from: .
  • 17
    • 33748898862 scopus 로고    scopus 로고
    • SEC, 2003. Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Report, 06/11/2003 [cited January 25, 2006]. Available from: .
  • 18
    • 33748902557 scopus 로고    scopus 로고
    • SEC, 2005. Staff Statement on Management's Report on Internal Controls Over Financial Reporting, 03/092005 [cited January 24, 2006]. Available from: .
  • 19
    • 33748908552 scopus 로고    scopus 로고
    • U.S.C.15 Section 77a et seq. Securities Act of 1933.
  • 20
    • 33748910594 scopus 로고    scopus 로고
    • U.S.C.15 Section 78a et seq. Securities Exchange Act of 1934.


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.