This study provides insights on the effectiveness of the Sarbanes-Oxley Act (2002) in promoting high quality financial reporting and good corporate governance. We report the results of interviews conducted with 22 experienced directors from US firms. Our results indicate that SOX has had a...

Internal control over financial reporting (ICFR) audits have been the subject of intensive examination by the Public Company Accounting Oversight Board (PCAOB) and researchers, and the SEC has signaled ongoing interest in the monitoring of ICFR. However, the process through which auditors make...

The business press is showering criticism on business academics, citing failure in teaching relevant skills to students and a perceived increasing irrelevance of research streams. This criticism is echoed by some academics, who assert the need for serious consideration of the direction of the...