Smith, L. Murphy - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 240-251
Several years prior to the 2002 passage of the Sarbanes-Oxley Act (SOX), SEC Chairman Arthur Levitt, identified problems regarding audit committee effectiveness. In response, in September 1998 the Blue Ribbon Committee (BRC) on Audit Committee Effectiveness was established jointly by the New...