Impact of Regulation on the Information Systems arena: Study of Sarbanes-Oxley Act

摘要

Over the past several decades, Information Systems have become a vital component for organizations to operate and compete in the industry. The design, development, and use of Information systems are also influenced by governmental regulations. For example, Sarbanes-Oxley (SOX) Act that was enacted in the year 2002 had a widespread impact on the IS field. This study systematically reviews existing research on SOX and its impact on the field to present the results. Findings of the study will be useful in seeing the role of government regulations and provide pointers on how regulations may impact other areas of the IS field.