Tackett, James; Wolf, Fran; Claypool, Gregory - In: Managerial Auditing Journal 19 (2004) 3, pp. 340-350
The highly publicized accounting scandals of the recent past seriously damaged the credibility of the accounting profession. In an effort to restore public confidence in the capital markets, the US Congress passed the Sarbanes‐Oxley Act of 2002. A central theme of this new law is the attempted...