An electronic copy of this paper is available at: http://ssrn.com/abstract=956020
An Examination of the Impact of the Sarbanes-Oxley Act
on the Attractiveness of US Capital Markets for Foreign Firms*
Peter Hostak
Charlton College of Business
University of Massachusetts at Dartmouth
Emre Karaoglu
Leventhal School of Accounting
University of Southern California
Thomas Lys**
Kellogg School of Management
Northwestern University
Yong (George) Yang
School of Accountancy
The Chinese University of Hong Kong
April 30, 2007
* Financial support from the Research Grants Council of the Hong Kong Special Administration Region, China
(Project No. CUHK4623/06H), Charlton College of Business, and the Accounting Research Center at The Kellogg
School is gratefully acknowledged. We thank Mingyi Hung, Bin Ke, Jim McKeown, Gordon Richardson, Katherine
Schipper, TJ Wong, and workshop participants at The Chinese University of Hong Kong, Northwestern University,
and Pennsylvania State......
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Approximate Word Count: 13926
Approximate Pages: 54 (260 words per double-spaced page) |