The purpose of this paper is to evaluate recent corporate failures and their effect on financial statements, as well as the measures being taken to rebuild trust in corporate America.
Looks at how corporate governance in the USA is undergoing comprehensive reforms, particularly the significant Sarbanes‐Oxley Act.
Measures to rebuild trust in corporate America are being implemented.
The paper is of value by showing how the Sarbanes‐Oxley Act is by far is the most important legislative act governing business in the beginning of the twenty‐first century.
Alkhafaji, A.F. (2007), "Corporate governance: The evolution of the Sarbanes‐Oxley Act and its impact on corporate America", Competitiveness Review, Vol. 17 No. 3, pp. 193-202. https://doi.org/10.1108/10595420710833598Download as .RIS
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