About this document

SOX Impact on Small Auditor Quality by Rolan_Goh_9039 is a document available to read on EtoBox.

The document analyzes how the Sarbanes-Oxley Act of 2002 impacted small audit firms. It finds that over 600 small auditors with fewer than 100 SEC clients exited the market following SOX. The exiting auditors were lower quality compared to non-exiting auditors. Clients of exiting auditors received higher quality auditing from successor auditors.

Author

Rolan_Goh_9039

Language

EN