Bayou, Mohamed E.; Korvin, Andre de; Reinstein, Alan - In: Review of Accounting and Finance 6 (2007) May, pp. 109-130
Purpose – Recent corporate failures such as Enron, WorldCom, Global Crossing and K-Mart and auditing failures such as Arthur Andersen have sparked great public concern, including the passage of the Sarbanes-Oxley Act of 2002. This paper aims to address the development of accounting standards....