Petra, Steven T.; Loukatos, Gerasimos - In: Corporate Governance: The international journal of … 9 (2009) 2, pp. 120-132
Purpose – The Sarbanes‐Oxley Act has celebrated its fifth anniversary. This paper aims to discuss the effectiveness and usefulness to the accounting profession and the investing community of the reforms set forth in the Act. Design/methodology/approach – Various components of the...