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- Title
Has SOX Been Successful?
- Authors
Verschoor, Curtis C.
- Abstract
The article discusses the effectiveness of the investor protection law U.S. Sarbanes-Oxley Act of 2002 (SOX). It is noted that despite improved corporate accountability and transparency, the act did not prevent the 2008 U.S. financial crisis. Topics reviewed include financial reporting internal control requirements for auditing firms, the creation of the U.S. Public Company Accounting Oversight Board (PCAOB), and the role of enforcement in promoting corporate ethics.
- Subjects
UNITED States. Sarbanes-Oxley Act of 2002; CORPORATE accounting laws; AUDITING laws; INVESTMENT laws; ORGANIZATIONAL transparency; BUSINESS ethics; SOCIAL responsibility of business -- Law &; legislation; PUBLIC Company Accounting Oversight Board
- Publication
Strategic Finance, 2012, Vol 94, Issue 3, p15
- ISSN
1524-833X
- Publication type
Article