The Effect of Sarbanes Oxley on Cross Listing: A Discussion of Piotroski and Srinivasan (2008)

11 Pages Posted: 28 Dec 2009

See all articles by Mark H. Lang

Mark H. Lang

University of North Carolina at Chapel Hill

Date Written: January 1, 2008

Abstract

I discuss the analysis in Piotroski and Srinivasan (2008) and how it helps to disentangle the effects of Sarbanes Oxley on observed listing patterns. Since the paper is quite thorough and reflects the comments from many workshop participants, I focus on broader issues. Further, I attempt to incorporate the gist of comments from the Journal of Accounting Research conference participants. I conclude that, while the paper provides important descriptive evidence, inherent design and measurement hurdles limit one’s ability to draw strong causal inferences about the effects of SOX on cross listing decisions.

Keywords: cross-listing, Sarbanes Oxley, SOX

JEL Classification: F3, G15, G38, M41, M43, M47

Suggested Citation

Lang, Mark H., The Effect of Sarbanes Oxley on Cross Listing: A Discussion of Piotroski and Srinivasan (2008) (January 1, 2008). Available at SSRN: https://ssrn.com/abstract=1528773 or http://dx.doi.org/10.2139/ssrn.1528773

Mark H. Lang (Contact Author)

University of North Carolina at Chapel Hill ( email )

Kenan-Flagler Business School
McColl Building
Chapel Hill, NC 27599-3490
United States
919-962-1644 (Phone)
919-962-4727 (Fax)

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