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?

Authors

Charles P. Cullinan, Bryant University
Hui Du, University of Houston-Clear LakeFollow
Gail B. Wright, Bryant UniversityFollow

Document Type

Article

Comments

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

Bryant University users may access this article here.

Keywords

Misstatement;Executive Loans;Sarbanes-Oxley Act

Publisher

Elsevier

Publication Source

Journal of Accounting and Public Policy

Abstract

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