Ethics Evolution in the Era of Sarbanes-Oxley

Balog, Ibolya
January 2012
Pennsylvania CPA Journal;Winter2012, Vol. 82 Issue 4, p1
The article examines the changes in corporate governance with the approaching 10th anniversary of the U.S. Sarbanes-Oxley Act of 2002. It states that the enactment of the Sarbanes-Oxley Act had been the most important legislation affecting public companies since the securities acts of the 1930s. It cites Sarbanes-Oxley Section 301 which requires audit committees of listed companies to implement processes for receiving, retaining, and addressing complaints to accounting.


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