TY  - JOUR
AB  - 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.
VL  - 19
IS  - 3
SN  - 0268-6902
DO  - 10.1108/02686900410524373
UR  - https://doi.org/10.1108/02686900410524373
AU  - Yakhou Mehenna
AU  - Dorweiler Vernon P.
PY  - 2004
Y1  - 2004/01/01
TI  - Dual reforms: Accounting and corporate governance
T2  - Managerial Auditing Journal
PB  - Emerald Group Publishing Limited
SP  - 361
EP  - 377
Y2  - 2024/05/11
ER  -