Enron's Legislative Aftermath: Some Reflections on the Deterrence Aspects of the Sarbanes-Oxley Act of 2002
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منابع مشابه
The Impact of the Sarbanes-Oxley Act of 2002 on the Value Relevance of Nonaudit Fees
In the wake of the Enron and WorldCom accounting scandals, nonaudit services provided by auditors have come under the scrutiny of Congress as reflected in the Sarbanes-Oxley Act of 2002. In an attempt to better understand the impact of the Act, this study sets forth two specific objectives. The first objective is to examine the value relevance of auditor’s fees. The other objective is to invest...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2002
ISSN: 1556-5068
DOI: 10.2139/ssrn.350540