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S arbanes‐ O xley A ct

38 citations0/0 files storedWiley Encyclopedia of Management

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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Abstract In July 2002, in response to a series of financials scandals that had rocked the corporate world in the United States (most notably Enron, Tyco, and Worldcom), Congress passed the Sarbanes‐Oxley Act (SOX), HR 2673, or “Corporate and Criminal Fraud Accountability Act.” Among the act's many provisions were a requirement that senior management sign off on the company's financial statements, and a requirement that management along with auditors establish internal controls and an effective monitoring system to maintain these controls.

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