Abstract
It has been over two years since Congress passed the Sarbanes-Oxley Act (SOX) in an effort to restore investor confidence in the financial reporting of publicly held companies. So what has really changed? What is the situation today? The authors examine the aftermath of SOX and the latest guidance for companies struggling to comply.
Original language | English |
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Pages (from-to) | 61-69 |
Number of pages | 9 |
Journal | Journal of Corporate Accounting and Finance |
Volume | 16 |
Issue number | 4 |
DOIs | |
State | Published - May 1 2005 |