,Do Benefits of Sarbanes-Oxley Justify the Costs?

Do Benefits of Sarbanes-Oxley Justify the Costs?


 

Publication Date: January 2007

Publisher: RAND Corporation

Author(s): Kristin J. Leuschner; Susan M. Gates

Research Area: Business

Type:

Abstract:

This research brief summarizes the impact of the Sarbanes-Oxley Act (SOX) on small firms based on a review of studies of relative compliance costs, stock-price reactions, and exit patterns from the public market.