TY  - JOUR
AB  - Purpose– 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.Design/methodology/approach– Looks at how corporate governance in the USA is undergoing comprehensive reforms, particularly the significant Sarbanes‐Oxley Act.Findings– Measures to rebuild trust in corporate America are being implemented.Originality/value– 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.
VL  - 17
IS  - 3
SN  - 1059-5422
DO  - 10.1108/10595420710833598
UR  - https://doi.org/10.1108/10595420710833598
AU  - Alkhafaji Abbass F.
PY  - 2007
Y1  - 2007/01/01
TI  - Corporate governance: The evolution of the Sarbanes‐Oxley Act and its impact on corporate America
T2  - Competitiveness Review: An International Business Journal
PB  - Emerald Group Publishing Limited
SP  - 193
EP  - 202
Y2  - 2024/09/22
ER  -