The Impact of the Sarbanes-Oxley Act on the Corporate Disclosures of Information Security Activities

Gordon, Lawrence A.; Loeb, Martin P.; Lucyshyn, William; Sohail, Tashfeen

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The Impact of the Sarbanes-Oxley Act on the Corporate Disclosures of Information Security Activities

Journal of Accounting and Public Policy, Vol. 25, No. 5, 2006

41 Pages Posted: 25 Jun 2007

See all articles by Lawrence A. Gordon

Lawrence A. Gordon

University of Maryland - Department of Accounting & Information Assurance

Martin P. Loeb

University of Maryland - Robert H. Smith School of Business

William Lucyshyn

University of Maryland - Center for Public Policy and Private Enterprise

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.

Keywords: Sarbanes-Oxley Act, SOX, Corporate Disclosures, Information Security

JEL Classification: G38, M41, M45, G34

Suggested Citation: Suggested Citation

Gordon, Lawrence A. and Loeb, Martin P. and Lucyshyn, William and Sohail, Tashfeen, The Impact of the Sarbanes-Oxley Act on the Corporate Disclosures of Information Security Activities. Journal of Accounting and Public Policy, Vol. 25, No. 5, 2006, Available at SSRN: https://ssrn.com/abstract=995205