Sarbanes-Oxley Research Proposal

Paper Summary:

The paper presents a research proposal to evaluate, quantify and predict the implications of the Sarbanes Oxley Act on the formation of smaller, privately held businesses and the decision of larger, publicly-held corporations to go private in order to avoid the costs and complications of complying with the Act. The proposal also evaluates the role of acquisitions as an exit strategy for smaller, undercapitalized firms who cannot afford to become compliant with the Act.

Outline:
Abstract
Problem Statement
Research Design
Methodology
Expected Results of Research

From the Paper:

"The impact of the Sarbanes-Oxley Act on the decision of any size of company to stay private, or if already publicly-traded, to seek out either an acquirer or to take their companies private again, is the main research problem of this proposed research study. For the smaller companies who may not have the financial resources to fulfill compliance and re-engineering tasks, the strategies they use to seek out acquirers and if publicly-traded, to go private, are researched and quantified. For the larger corporations who are public today, the decision to take themselves private is financially quantified."

Sample of Sources Used:

• Columbus. 2006. Surviving Sarbanes-Oxley Audits. InformIT Magazine and website. Accessed from the Internet on July 23, 2007 at location: http://www.informit.com/articles/article.asp?p=415980&rl=1
• Doogar, R. and R. Easley. 1998. Concentration without differentiation: a new look at the determinants of audit market concentration, Journal of Accounting and Economics 25: 235-253.
• Doogar, R., N. Fargher and K. Hong. 2004. Leveling the playing field, or crumbs from the table? The contestability of the audit market to middle tier firms. Working paper. University of Illinois. May 2005.
• Engel, E. R. Hayes, and X. Wang. 2004. The Sarbanes-Oxley act and firms' going private decisions. Working paper. University of Chicago. May 2004.
• Frances, J. and D. Simon. 1987. A test of audit pricing in the small-client segment of the U.S. audit market, The Accounting Review 1: 145-157.

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