Sarbanes‐Oxley: Will you need a forensic accountant?

Abstract

Abstract The Sarbanes‐Oxley Act forces top management to certify that financial statements are free of fraud and material misstatement. Just using an independent auditor may not be enough. The authors explain why adding a forensic accountant to an audit team is an advantage—and might have saved the careers of some high‐profile cor‐porate executives. © 2005 Wiley Periodicals, Inc.

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