Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act
Version of Record online: 11 FEB 2009
©, University of Chicago on behalf of the Institute of Professional Accounting, 2009
Journal of Accounting Research
Volume 47, Issue 2, pages 459–506, May 2009
How to Cite
GAO, F., WU, J. S. and ZIMMERMAN, J. (2009), Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act. Journal of Accounting Research, 47: 459–506. doi: 10.1111/j.1475-679X.2009.00319.x
- Issue online: 11 MAR 2009
- Version of Record online: 11 FEB 2009
- Received 15 November 2007; accepted 13 November 2008
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