The authors wish to thank the Graduate School of Business at the University of Chicago and the Initiative on Global Financial Markets at the University of Chicago for financial support. We thank Delphine Currie of SJ Berwin LLP, Anne Moulier of the London Stock Exchange, and Madhu Kannan of the NYSE for very useful insights; Frank Hathway and Eric So at the NASDAQ for helping with our data requests; Philip Joos, Tarun Khanna, Mark Lang (the discussant), Ross Levine, Krishna Palepu, Mikhail Pevzner, an anonymous referee, and workshop participants at Chinese University Hong Kong, Harvard Business School, Northwestern University (Kellogg), Southern Methodist University, Stanford University, University of Chicago, University of Michigan, and participants at the 2007 Journal of Accounting Research Conference, 2007 American Accounting Association annual meeting, 2007 London Business School Accounting Symposium, and the 2007 European Accounting Association annual meeting for their valuable comments. We acknowledge the able research assistance of Kei Kondo, Ningzhong Li, and Patricia Tam.
Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings
Version of Record online: 7 MAR 2008
University of Chicago on behalf of the Institute of Professional Accounting, 2008
Journal of Accounting Research
Volume 46, Issue 2, pages 383–425, May 2008
How to Cite
PIOTROSKI, J. D. and SRINIVASAN, S. (2008), Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings. Journal of Accounting Research, 46: 383–425. doi: 10.1111/j.1475-679X.2008.00279.x
- Issue online: 7 MAR 2008
- Version of Record online: 7 MAR 2008
- Received 12 January 2007; accepted 23 October 2007
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