THE IMPACT OF SARBANES‐OXLEY ON OFF‐BALANCE SHEET SUPPLY CHAIN ACTIVITIES
研究了萨班斯-奥克斯利法案中与供应链经理相关的条款，并从熟悉度、合规性和时间投入角度评估了该法案对常见表外供应链活动的影响，发现更强的合规性对表外活动有积极影响。
This study seeks to provide readers with an overview of sections 401, 404 and 802 of the Sarbanes‐Oxley Act as they pertain to supply chain managers, while empirically assessing the impact of SOX on some of the most common off‐balance sheet supply activities from familiarity, compliance, and time spent perspectives. Agency theory is used to provide the theoretical foundations for this study. The results of this study provide important implications for supply managers such as that stronger SOX compliance has a positive impact on off‐balance sheet activities.