Pesquisas sobre a lei Sarbanes-Oxley: uma análise dos journals em língua inglesa

Abstract

The credibility crisis in the U.S. capital market derived from various accounting scandals resulted in the publication of the Sarbanes-Oxley (SOX) in July 2002, focused on answering a set of rules in order to certify the accuracy of accounting information submitted by businesses. How SOX is directly reflected in the accounts, it should be subject of investigation by various researchers. Thus, the purpose of this paper is to examine the state of the art studies of the Sarbanes-Oxley accounting published in international journals. Were selected accounting journals contained in the database of the Institute for Scientific Information (ISI) on the list of journals with impact factor. The search reached a total of 23 articles distributed forof published research. Internal control has been the most recurrent topic in the articles, perspectives relating to the weaknesses of internal controls, with the cost of equity, the stock price, the quality of accruals, with the qualification and turnover of Chief Financial Officers. review in five journals. It was concluded that the publication related to SOX focuses on the Journal of Accounting Research, Journal of Accounting & Economics and The Accounting Review. We noticed a consistency in number of publications between the period and a group of six authors stressed before a total of 55 authors. Of the 35 universities linked to the publications on SOX, 7 institutions stood out in relation to the number