Type of Submission
This paper attempted to determine the extent to which clubs have adopted some of the various measures of the Sarbanes-Oxley Act. In order to make this determination, a study was conducted that involved 179 club executives. The club executives reported the extent that their clubs were in compliance with various aspects of SOX. In addition, the demographic data collected were analyzed in relation to the responses to the SOX provisions. This analysis determined whether the size of clubs in revenues and based on number of members and profitability impacted the adoption of various measures of SOX.
schmidgall, Raymond S. and Damitio, James w.
"Clubs' Adoption of Sarbanes-Oxley Measures,"
Journal of Hospitality Financial Management: Vol. 19
, Article 3.
Available at: http://scholarworks.umass.edu/jhfm/vol19/iss2/3