There are many analyses of the economic effects that regulations, in general, and Sarbanes-Oxley Act, in particular, have had on American business. This analysis looks at the effect that the Sarbanes-Oxley Act has had on the American banking industry. The return on assets and return on equity...

As firms are involved in mergers and acquisitions, it can often have an impact on the employees in the respective accounting departments. This case presents a situation where an employee in an acquired firm needs to adjust their processes to meet the requirements of the new, larger, acquiring...