Dual reforms: Accounting and corporate governance

Abstract

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 and corporate counsel. This paper describes effects of the Sarbanes‐Oxley Act (Public Law No. 107‐204, Sec. 1‐1107) on the principal management and control functions of the business environment.

Citation

Yakhou, M. and Dorweiler, V.P. (2004), "Dual reforms: Accounting and corporate governance", Managerial Auditing Journal, Vol. 19 No. 3, pp. 361-377. https://doi.org/10.1108/02686900410524373