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Understanding the Sarbanes-Oxley Act—A valued added approach for public interest

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  • Riotto, Joseph J.

Abstract

There has been an explosion of renewed interest in ethical behavior. This attention has been the result of the continuous notoriety of the corporate, community, and educational misdeeds. This trend has called for increased corporate governance and accountability. This interest has been fueled by the wrongdoings at Enron, WorldCom, Martha Stewart, Tyco, Citigroup, Qwest, Arthur Andersen, and Adlephia, to name a few. To mitigate these activities, an effort is underway to reestablish public confidence and impose additional requirements to enhance financial reporting and disclosure. This endeavor includes the passage of the Sarbanes-Oxley Act on 30 July 2002. This act establishes new substantive and procedural requirements for public companies, their officers and directors with the intent to improve the quality of financial reporting, disclosure, and auditing. In short, public interest is taken into consideration. In this study, the 11 titles of the act are examined and interpreted as to their impact.

Suggested Citation

  • Riotto, Joseph J., 2008. "Understanding the Sarbanes-Oxley Act—A valued added approach for public interest," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 952-962.
    • Handle: RePEc:eee:crpeac:v:19:y:2008:i:7:p:952-962
    DOI: 10.1016/j.cpa.2005.10.005
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    Cited by:

    1. Harvey, Charles & Maclean, Mairi & Price, Michael, 2020. "Executive remuneration and the limits of disclosure as an instrument of corporate governance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    2. Jacco L. Wielhouwer, 2015. "The public cost of broken trust: Spillover effects of financial reporting irregularities," Journal of Trust Research, Taylor & Francis Journals, vol. 5(2), pages 132-152, October.
    3. Paisey, Catriona & Paisey, Nicholas J., 2012. "Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 17-35.
    4. Maroun, Warren & Solomon, Jill, 2014. "Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?," Accounting forum, Elsevier, vol. 38(2), pages 109-121.
    5. Ferhat D. Zengul & James D. Byrd & Nurettin Oner & Mark Edmonds & Arline Savage, 2019. "Exploring corporate governance research in accounting journals through latent semantic and topic analyses," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 26(4), pages 175-192, October.
    6. Dillard, Jesse & Vinnari, Eija, 2017. "A case study of critique: Critical perspectives on critical accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 88-109.

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