Open AccessThe Composition Of Corporate Boards Of Directors: Pre- And Post-Sarbanes-Oxley
Author(s) -
Dan Marlin,
Scott W. Geiger
Publication year - 2011
Publication title -
journal of business and economics research
Language(s) - English
Resource type - Journals
eISSN - 2157-8893
pISSN - 1542-4448
DOI - 10.19030/jber.v9i2.1818
Subject(s) - span (engineering) , style (visual arts) , composition (language) , accounting , psychology , business , philosophy , engineering , art , literature , linguistics , civil engineering
The purpose of this study is to examine corporate board characteristics pre- and post-Sarbanes-Oxley. More specifically, using a sample 1141 US publicly traded firms, board characteristics were identified and then changes in these characteristics were examined across the years 2001, 2004, and 2007. Our analyses reveal significant changes in 8 of 10 board characteristics examined. Implications and areas for future research are discussed.