A Test of the Loans Prohibition of the Sarbanes-Oxley Act: Are Firms That Grant Loans To Executives More Likely To Misstate Their Financial Results?

Document Type



Published by Elsevier in Journal of Accounting and Public Policy, Volume 25, Issue 4, pages 485-497.

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Publication Source

Journal of Accounting and Public Policy


This article examines whether executive loans are associated with financial misstatements. This article finds a significant association between executive loans and financial misstatements.