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- 09 May 2017
- First Look
New Research and Ideas, May 9
particularly likely to be an important source of information about managerial ability and effort, and (3) before implementation of Sarbanes-Oxley made opportunistic earnings management more challenging. Our evidence highlights a novel... View Details
Keywords: Sean Silverthorne
- 28 May 2019
- Research & Ideas
Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets
dismissals have increased, and settlements in recent years have declined,” conclude the authors of a new research paper. “Our study asks why.” The number of lawsuits specifically about Rule 10b-5, the antifraud regulation created under the Securities Exchange View Details
- 05 May 2003
- Research & Ideas
SEC Commissioner Sees “Healing and Reform”
the Sarbanes-Oxley Act of 2002 in the Senate, said that the new law's value is that it helps eliminate conflicts of interest between auditors and a company's board of directors by decreeing that directors... View Details
Keywords: by Catherine Walsh
- 16 Jun 2003
- Research & Ideas
Surveying the VC Landscape
disclosure of strategic information critical to the companies in the private equity investors' portfolios. Q: What impact has the Sarbanes-Oxley Act had on how VC firms participate on the boards of their... View Details
- 10 Nov 2009
- First Look
First Look: Nov. 10
L. Bower Publication:Chap. 9 in Boardroom Realities: Building Leaders Across Your Board, edited by Jay A. Conger, 253-275. Jossey-Bass, 2009 Book link: http://www.wiley.com/WileyCDA/WileyTitle/productCd-0470391782.html Information Content of Insider Trades before and... View Details
Keywords: Martha Lagace
- 11 Jul 2012
- Research & Ideas
Book Excerpt: ’The Future of Boards’
greater explicitness. But the economic shock of 2008 appears to have caused many directors to reconsider what their boards had been doing and to question whether they could or should be acting differently. "I really do think it's time for... View Details
Keywords: by Jay Lorsch
- 30 Aug 2004
- Research & Ideas
Mapping Your Board’s Effectiveness
and monitor the CEO, scrutinize the performance of the company's leadership team, oversee financial reporting and disclosure, and ensure compliance with laws and regulations. The recent failures triggered regulatory and legislative responses, including the View Details
Keywords: by Robert S. Kaplan
- 28 Apr 2003
- Research & Ideas
Shareholders Key to Corporate Reform
more balanced and comprehensive if management believes that directors might seek an independent opinion. It should be noted that there is a precedent for providing directors with independent funding: The Sarbanes-Oxley View Details
- 08 Apr 2008
- First Look
First Look: April 8, 2008
Publication:Harvard Business Review 86, no. 4 (April 2008): 104-111 Abstract These days, boards are working overtime to comply with Sarbanes-Oxley and other governance requirements meant to protect shareholders from executive wrongdoing.... View Details
Keywords: Martha Lagace
- 05 Jul 2006
- Op-Ed
Corporate Governance Activists are Headed in the Wrong Direction
reforms such as the Sarbanes-Oxley Act emphasize oversight enhancement, especially the independence of non-management directors. In U.S. boardrooms today, however, the CEO typically also serves as board... View Details
Keywords: by Joseph Hinsey
- 05 Apr 2016
- First Look
April 5, 2016
occupations, the creative act has received limited attention as an economic behavior and has historically proven difficult to study. This paper studies the incentive effects of competition on individuals' creative production. Using a... View Details
Keywords: Sean Silverthlorne
- 28 Jan 2014
- First Look
First Look: January 28
finance, and law to evaluate the impact of the Sarbanes-Oxley Act. We describe significant developments in how the Act was implemented and find that despite severe criticism, the View Details
Keywords: Sean Silverthorne
- 21 Dec 2009
- Research & Ideas
Good Banks, Bad Banks, and Government’s Role as Fixer
it's very clear that the boards of megabanks—the nineteen banks with over $100 billion in assets—complied with Sarbanes-Oxley and somehow didn't realize what huge risks they were taking. Q: If boards don't need more procedures, what do... View Details
- 06 Sep 2016
- First Look
September 6, 2016
full, clear, and succinct narrative for hiring managers. 2. “Borrow” reputation and legitimacy from others in your network, establishing innocence by association. Executive search firms can also act as references and sponsors. 3. Take a... View Details
Keywords: Carmen Nobel
- 16 Mar 2003
- Research & Ideas
At the Center of Corporate Scandal Where Do We Go From Here?
more complex and the gray areas more prevalent, we need to strengthen individual integrity. We need leaders who are prepared to act on principle, with standards and values to guide them, even in the face of strong financial incentives to... View Details
Keywords: by Kim B. Clark
- 02 Sep 2002
- Research & Ideas
Foreign Multinationals in the U.S.: A Rocky Road
Sarbanes-Oxley Act is another. Q: What noteworthy differences do you see between the way multinationals operate in the United Kingdom as opposed to the United States? A: There has historically been a... View Details
Keywords: by Sarah Jane Johnston & Martha Lagace
- 19 Jan 2011
- First Look
First Look: Jan. 18
Sarbanes-Oxley Act (SOX) to prevent such failures from happening again. The new rules looked promising. The majority of a board's directors now had to be independent. And senior executives were required to... View Details
Keywords: Sean Silverthorne
- 03 Apr 2007
- First Look
First Look: April 3, 2007
challenge cultural profiling at work. Post-Siliconix Freeze-Outs: Theory and Evidence Author:Guhan Subramanian Periodical:Journal of Legal Studies 36, no. 1 (January 2007) Abstract At approximately the same time that the Sarbanes-Oxley... View Details
Keywords: Martha Lagace