Abstract

Max V. Grubb and Dave Law(2009).Sarbanes-Oxley and U.S. Corporate
Radio,
Journal of Media Business Studies, 6(2):25-46.

Key Words: corporations, publicly traded firms, regulation, Sarbanes-Oxley Act

This article investigates the effects of the U.S. federal Sarbanes-Oxley Act that was created
to protect investors by improving the accuracy and reliability of corporate disclosures. It
examines how the act has affected managerial activities and financial disclosures,
showing that its effects reach the lowest level of radio organizations, increasing
paperwork, costs, and creating mistrust of the process.