Abstract
The Sarbanes-Oxley Act continues to change the financial reporting landscape for publicly held companies. Public firms and their auditors face a new mandate: Make sure internal controls exist to prevent or detect fraud. And beginning in 2004, they must report on how effective the company's internal controls really are. This will have a big impact on internal auditors' fees.
Original language | English |
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Pages (from-to) | 59-66 |
Number of pages | 8 |
Journal | Journal of Corporate Accounting and Finance |
Volume | 15 |
Issue number | 2 |
DOIs | |
State | Published - Jan 1 2004 |