volume 30, issue 8/9, P706-726 2015
DOI: 10.1108/maj-08-2015-1233
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W Robert Knechel

Abstract: Purpose – The purpose of this paper is to summarize the effect that the passage of the Sarbanes–Oxley Act of 2002 (SOX) by the US Congress had on audit research. More specifically, the paper compares the nature of research about auditing conducted before the Act’s passage to the nature of research about audit regulation that dominates the literature since its passage. Design/methodology/approach – The paper builds on an e…

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