The Sarbanes-Oxley Act: A Cost Benefit Analysis Using the U.S. Banking Industry

2009 ◽  
Author(s):  
Philip H. Siegel ◽  
John J. O'Shaughnessy ◽  
David P. Franz
Keyword(s):  
Banking Industry ◽  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
Benefit Analysis ◽  
Sarbanes Oxley ◽  
The U.S

scholarly journals Rapid Molecular Testing for TB to Guide Respiratory Isolation in the U.S.: A Cost-Benefit Analysis

PLoS ONE ◽  
2013 ◽  
Vol 8 (11) ◽  
pp. e79669 ◽  
Author(s):  
Alexander J. Millman ◽  
David W. Dowdy ◽  
Cecily R. Miller ◽  
Robert Brownell ◽  
John Z. Metcalfe ◽  
...  
Keyword(s):  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
Molecular Testing ◽  
Benefit Analysis ◽  
The U.S

scholarly journals The Sarbanes-Oxley Act: A Cost-Benefit Analysis Using The U.S. Banking Industry

2010 ◽  
Vol 26 (1) ◽  
Author(s):  
Philip H. Siegel ◽  
David P. Franz ◽  
John O’Shaughnessy
Keyword(s):  
Banking Industry ◽  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
Economic Effects ◽  
American Business ◽  
Return On Equity ◽  
Federal Reserve Bank ◽  
Sarbanes Oxley ◽  
Reserve Bank ◽  
Comparative Results

There are many analyses of the economic effects that regulations, in general, and Sarbanes-Oxley Act, in particular, have had on American business. This analysis looks at the effect that the Sarbanes-Oxley Act has had on the American banking industry. The return on assets and return on equity were obtained from the Federal Reserve Bank for all SEC-registered and nonregistered banks for the period 2000 through 2005. Comparative results indicate that during the period that the Act had been in effect there is a marked negative divergence for SEC-registered banks as opposed to those banks that do not report to the SEC.

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