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Persistent link: https://www.econbiz.de/10009622392
Much has been written about Section 404 of the Sarbanes Oxley Act, especially the great expense that it inflicts upon SEC registrants preparing their annual reports. Less remarked on, though, is whether the restrictions that SOX imposes on the auditing profession in its relationship to its...
Persistent link: https://www.econbiz.de/10013072356
Before implementation of the Sarbanes Oxley Act (SOX) in 2002, researchers frequently used fees from non-audit services (NAS) as a surrogate for auditor independence. NAS is still used in this way, even though SOX has restricted the types of NAS that auditors may provide to their clients....
Persistent link: https://www.econbiz.de/10013072469
We explore differences in the roles of auditors and judges in the United States, emphasizing the issue of independence for each group. We examine factors that influence the independence of US judges and auditors. We use examples to highlight the potential impact of various factors on each...
Persistent link: https://www.econbiz.de/10013072473
Persistent link: https://www.econbiz.de/10009656279