Guarding the Guardians - The Public Company Accounting Oversight Board, created by the Sarbanes-Oxley Act, has posted the results of its limited 2003 inspections of the Big 4 auditing firms. Some critics, however, question whether clients and the public are truly protected if the most sensitive results of future audits by this public auditor are kept confidential. The new oversight agency also may ...
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|Authors:||Hodowanitz, Joan; Solieri, Steven A.|
Strategic finance : leadership strategies in accountants and financial professionals. - Montvale, NJ : Institute of Management Accountants, ISSN 0025-1690, ZDB-ID 14706659. - Vol. 87.2005, 2, p. 46-53
New Laws, New Challenges: Implications of Sarbanes-Oxley - In response to the question driven by the accounting scandals, "Where were the auditors?", Congress passed the Sarbanes-Oxley Act of 2002. Its creation of an oversight board and wide-ranging rules will have an enormous impact on both audit firms and the companies they audit. Financial managers should be aware of the new rules of the game ...
Felo, Andrew J., (2003)
Felo, Andrew J., (2002)
Kahai, Surinder S., (1998)
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