Smith, L. Murphy; Drake, Michael S.; Shaub, Michael K. - In: International Journal of Accounting, Auditing and … 6 (2010) 4, pp. 346-367
Accounting regulation is one aspect of the government's role in protecting the investing public's interest. The Sarbanes-Oxley Act of 2002 (SOX) was an effort by the US Congress to remedy negative effects of earlier major accounting failures. Requirements of SOX highlight the critical role of...