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The Impact of the Sarbanes-Oxley Act on the Corporate Disclosures of Information Security ActivitiesLawrence A. GordonUniversity of Maryland - Department of Accounting & Information Assurance Martin P. LoebUniversity of Maryland - Robert H. Smith School of Business William LucyshynUniversity of Maryland - Center for Public Policy and Private Enterprise Tashfeen SohailFundación Instituto de Empresa, S.L. Journal of Accounting and Public Policy, Vol. 25, No. 5, 2006 Abstract: This paper empirically examines the impact of the Sarbanes-Oxley Act (SOX) of 2002 on the voluntary disclosure of information security activities by corporations. The empirical evidence provided clearly indicates that SOX is having a positive impact on such disclosure. These findings provide strong indirect evidence that corporate information security activities are receiving more focus since the passage of SOX than before SOX was enacted.
Number of Pages in PDF File: 41 Keywords: Sarbanes-Oxley Act, SOX, Corporate Disclosures, Information Security JEL Classification: G38, M41, M45, G34 Accepted Paper SeriesDate posted: June 25, 2007Suggested CitationContact Information
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