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SOX and Information Security
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Gordon, L. A.,
M. P. Loeb, William Lucyshyn, and Tashfeen Sohail, "The
Impact of the Sarbanes-Oxley Act on the Corporate
Disclosures of Information Security Activities,"
Journal of Accounting and Public Policy,
Vol. 25, No. 5, 2006, pp.
503-530.
This paper empirically examines the
impact of the Sarbanes-Oxley Act (SOX) of 2002 on the
voluntary disclosure of information security activities
by corporations. The empirical evidence provided clearly
indicates that SOX is having a positive impact on such
disclosure. These findings provide strong indirect
evidence that corporate information security activities
are receiving more focus since the passage of SOX than
before SOX was enacted.
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