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JOURNAL OF ACCOUNTING AND FINANCE

An Extended Examination of the Effectiveness of the Sarbanes Oxley

Act in Reducing Pension Expense Manipulation

Author(s): Paula Diane Parker, Nancy J. Swanson, Michael T. Dugan

Citation: Paula Diane Parker, Nancy J. Swanson, Michael T. Dugan, (2013) "An Extended Examination of the Effectiveness of the Sarbanes Oxley Act in Reducing Pension Expense Manipulation," Journal of Accounting and Finance, Vol. 13, Iss. 2, pp. 11 - 27

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The Sarbanes Oxley Act of 2002 (i.e., Act) is an attempt to make company managers more accountable

for the fair presentation of reported earnings in their financial statements. Therefore, it is logical to

expect managers to manipulate pension expense less during the two years immediately following the

passage of the Act than during the two years just prior to the passage of the Act. This research provides

some evidence at least in the area of pension expense, that the Act is ineffective in making financial

statement reporting more transparent and representative of actual financial position in the two years

immediately following the Act’s passage.