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Disclosure under heightened legal accountability: evidence from the Sarbanes–Oxley act

Published Online: 2025-10-03

Authors

Chen, Zhu

Hu, Changjie https://orcid.org/0000-0002-9853-2763
Liu, Ming
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Text and Data Mining valid from 2025-10-03

Version of Record valid from 2025-10-03
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Article History

Received: 8 May 2025

Accepted: 3 September 2025

First Online: 3 October 2025

Declarations

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: On behalf of all authors, the corresponding author states that there is no conflict of interest

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