Tackett, James A.; Wolf, Fran; Claypool, Gregory A. - In: Managerial Auditing Journal 21 (2006) 3, pp. 317-323
Purpose – The financial reporting requirements for publicly traded companies have undergone a significant transformation due to the passage of the Sarbanes‐Oxley Act (SOX). Companies are now required to report on the operating effectiveness of their internal controls over financial...