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THE IMPACT OF SARBANES‐OXLEY ON OFF‐BALANCE SHEET SUPPLY CHAIN ACTIVITIES
Author(s) -
Kros John F.,
Nadler S. Scott
Publication year - 2010
Publication title -
journal of business logistics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.611
H-Index - 79
eISSN - 2158-1592
pISSN - 0735-3766
DOI - 10.1002/j.2158-1592.2010.tb00128.x
Subject(s) - business , supply chain , balance (ability) , balance sheet , compliance (psychology) , sarbanes–oxley act , agency (philosophy) , accounting , off balance sheet , industrial organization , operations management , marketing , finance , economics , audit , medicine , physical medicine and rehabilitation , psychology , social psychology , philosophy , epistemology
This study seeks to provide readers with an overview of sections 401, 404 and 802 of the Sarbanes‐Oxley Act as they pertain to supply chain managers, while empirically assessing the impact of SOX on some of the most common off‐balance sheet supply activities from familiarity, compliance, and time spent perspectives. Agency theory is used to provide the theoretical foundations for this study. The results of this study provide important implications for supply managers such as that stronger SOX compliance has a positive impact on off‐balance sheet activities.