Yakhou, Mehenna; Dorweiler, Vernon P. - In: Managerial Auditing Journal 19 (2004) 3, pp. 361-377
Adopting the Sarbanes‐Oxley Act has provided impetus to reforming corporate accounting and corporate governance. Implementation of this legislation is so broad as to move from mere statutory compliance, to provide authority for changes in the professions of accountants and corporate officers...