Evaluating SOX in the Aftermath of Enron : Engaging Innovation, Auditors and Stakeholders in Corporate Social Responsibility

As well as highlighting how corporations and enterprises, national or multinational, can be effectively engaged in entrepreneurship and innovation, as a means of fulfilling corporate social responsibility goals and objectives, this paper aims to propose means whereby auditors, and particularly, external auditors could more effectively, fulfil corporate governance roles. Having drawn vital lessons from past corporate collapses and the devastating of these in terms of unemployment - particularly for uninsured wider stakeholders, a vital goal of an enterprise should also namely, embrace that of facilitating initiatives aimed at job creation - through entrepreneurship programmes which should also have a role in determining how directors and executives are remunerated - in addition to corporate governance measures which are currently in place