Impact of the Sarbanes‐Oxley Act upon management: a behavioural discussion

Impact of the Sarbanes‐Oxley Act upon management: a behavioural discussion Purpose – The purpose of this paper is to demonstrate the value of behavioural psychology when considering the effects of legislation on senior management behaviour. Use is made of the Sarbanes‐Oxley Act of 2002 and the corporate failures that led to its passage. Design/methodology/approach – The insights of behavioural psychology are discussed and then applied to the situation of senior management faced with reacting to new legislation. Findings – It is found that this approach predicts that the effects on management behaviour may be greater than (and in any case will be different from) the effects resulting from using a more traditional approach of law and economics Research limitations/implications – No original research is performed. It does however show that further research using this approach has much potential. Practical implications – As the paper looks at the effect of legislation on management behaviour this paper shows the value of the behavioural approach to both those who propose legislation and those who study its effects. Originality/value – No original work is presented but the paper is useful in showing readers not familiar with this approach of its usefulness. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Impact of the Sarbanes‐Oxley Act upon management: a behavioural discussion

Managerial Auditing Journal, Volume 23 (4): 15 – Apr 18, 2008

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Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900810864282
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to demonstrate the value of behavioural psychology when considering the effects of legislation on senior management behaviour. Use is made of the Sarbanes‐Oxley Act of 2002 and the corporate failures that led to its passage. Design/methodology/approach – The insights of behavioural psychology are discussed and then applied to the situation of senior management faced with reacting to new legislation. Findings – It is found that this approach predicts that the effects on management behaviour may be greater than (and in any case will be different from) the effects resulting from using a more traditional approach of law and economics Research limitations/implications – No original research is performed. It does however show that further research using this approach has much potential. Practical implications – As the paper looks at the effect of legislation on management behaviour this paper shows the value of the behavioural approach to both those who propose legislation and those who study its effects. Originality/value – No original work is presented but the paper is useful in showing readers not familiar with this approach of its usefulness.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Apr 18, 2008

Keywords: Auditing standards; Behaviour; Change management; Corporate governance

References

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