The research methodology used for this dissertation will mainly be secondary research. The main secondary research methods are reviewing credible articles from reliable newspapers and magazines; reviewing published articles and surveys from credible commercial entities that are related to this topic, including accountancy bodies, accountancy firms and consultancy firms. Much of the research on the Sarbanes Oxley Act will be from journals that can be accessed through university’s electronic resource library. The reason for this strong reliance on secondary research is due to the complexity of the regulation and its effects, and my own lack of professional accounting and regulatory experience. These have prompted me to rely on the opinions and facts created or compiled by people who are experienced and knowledgeable in this particular field. Considering the large variation of quality of articles on the internet, articles from only credible sources including national newspapers, influential and reputable media groups and commercial entities will be used.
In addition, I will collect data on the IPO activities and other main activity indicators of both the US and UK capital markets for the last 15 years or 20 years from the Frame database and Thomson Research database (accessible through university’s library resource). With the data, a statistical regression test will be conducted to examine if there was a statistically significant shift of activities since the introduction of the SOX Act for the US and UK. The reason for running the test on the past 15 or 20 years data is to check if the shift is caused by business cycle(if there is a shift).
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