The Effects of Audit Committee Activities and Deterring Fraud: an Empirical Investigation of the Predicted Effectiveness of the Sarbanes-oxley Act
نویسندگان
چکیده
The financial frauds of recent past have created a lot of attention to financial audits and corporate governance. That attention includes the Sarbanes-Oxley Act of 2002. This Act has led to numerous changes in corporate governance. But will the changes affect financial fraud? This research attempts to gather empirical evidence about audit committees, S-OX, and whether the guidelines of S-OX have any potential to reduce fraud.
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