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

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

Tashfeen Sohail

FundaciĆ³n Instituto de Empresa, S.L.

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.

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

JEL Classification: G38, M41, M45, G34

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

Lawrence A. Gordon (Contact Author)

University of Maryland - Department of Accounting & Information Assurance ( email )

Robert H. Smith School of Business
College Park, MD 20742-9157
United States

Martin P. Loeb

University of Maryland - Robert H. Smith School of Business ( email )

Robert H. Smith School of Business
College Park, MD 20742-1815
United States
301-405-2209 (Phone)
301-314-9157 (Fax)

William Lucyshyn

University of Maryland - Center for Public Policy and Private Enterprise ( email )

College Park, MD 20742-1815
United States
301 405-8257 (Phone)

Tashfeen Sohail

FundaciĆ³n Instituto de Empresa, S.L. ( email )

Serrano 99
Madrid, 28006
Spain

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