Sarbanes–OxleyEngagements

Academic research on reporting from Sarbanes-Oxley Act of 2002 (SOX) has to date focused on internal consistency, compliance, and accrual accounting assessments. Some research has been performed on the related external risks such as fraud and security breaches. This chapter surveys what we know about compliance cost and information content of SOX filings, and provides machine learning tools to assess the information contained in SOX reports.