The Impact of the Sarbanes-Oxley Act on the Corporate Disclosures of Information Security Activities
41 Pages Posted: 25 Jun 2007
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
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