There are many analyses of the economic effects that regulations, in general, and Sarbanes-Oxley Act, in particular, have had on American business. This analysis looks at the effect that the Sarbanes-Oxley Act has had on the American banking industry. The return on assets and return on equity...

By its nature, the capitalistic economic system has produced numerous ethical conflicts. The professions, as well as business in general, have been impacted by the increased emphasis on ethical behaviour. In the past few years, there has been an increased interest in business ethics. One...

To what extent does CIA certification enhance the stature and help the professional advancement of internal auditors? The professional significance of the CIA certification and the effect of a master′s degree and/or CPA certification on internal auditors is examined.