Lopez, Thomas J.; Vandervelde, Scott D.; Wu, Yi-Jing - In: Journal of Accounting and Public Policy 28 (2009) 3, pp. 231-250
In response to recent corporate scandals, Congress passed the Sarbanes-Oxley Act of 2002 (SOX) which, among other things, requires that the auditor render an opinion as to the effectiveness of a company's system of internal controls. The assumption implicit in this requirement is that the new...
