The Impact of the Sarbanes-Oxley Act on the Corporate Disclosures of Information Security Activities
Lawrence A. Gordon
University of Maryland - Department of Accounting & Information Assurance
Martin P. Loeb
University of Maryland - Robert H. Smith School of Business
University of Maryland - Center for Public Policy and Private Enterprise
Fundación Instituto de Empresa, S.L.
Journal of Accounting and Public Policy, Vol. 25, No. 5, 2006
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, G34Accepted Paper Series
Date posted: June 25, 2007
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