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Extraterritorial Impacts of the Sarbanes-Oxley Act on External Corporate Governance - Current Evidence from a German Perspective

Haller, Axel, Ernstberger, Jürgen and Kraus, Christian (2006) Extraterritorial Impacts of the Sarbanes-Oxley Act on External Corporate Governance - Current Evidence from a German Perspective. Corporate Ownership and Control 3 (3), pp. 113-127.

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Other URL: http://www.virtusinterpress.org/additional_files/journ_coc/issues/COC_(Issue_3_Volume_3_Spring_2006).pdf


Abstract

The paper analyzes the major direct impacts of SOX on the European Union (EU) and Germany as a Member State. The focus of the analysis is on rules concerning external corporate governance instruments. Additionally, the paper investigates whether the contemporary regulatory activities in the EU and Germany concerning external corporate governance can be explained as indirect institutional ...

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Item type:Article
Date:2006
Institutions:Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)
Interdisciplinary Subject Network:Immobilien- und Kapitalmärkte
Dewey Decimal Classification:300 Social sciences > 330 Economics
Status:Published
Refereed:Yes, this version has been refereed
Created at the University of Regensburg:Yes
Item ID:246
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