BY MICHAEL SPAFFORD, NEIL TORPEY, AMY CARPENTER-HOLMES AND JOANNE JOSEPH R ecent investigations and scandals have directed attention to the behavior of individual corporate executives. The common reaction to misconduct is to look to the people at the top; like it or not, corporate management is expected to accept responsibility and make appropriate amends if something goes wrong. Making amends ...

This Article considers how some recent developments affect our understanding of the relative superiority of our mixed federal system of corporate lawmaking as compared with either a purely state system or a purely national one. The mixed federal system can potentially capture the gains of efficiency, flexibility, and responsiveness from state competition, while using the threat and occasional r...

Gaps in internal audit function (IAF), such as quality (IAQ), began to be pointed out by studies carried after Sarbanes-Oxley (SOX) Act publication. As a subject still under development the literature, this article seeks delineate research profile for IAQ period from 1999 2021. To end, bibliometric on was conducted, resulting identification of how area has progressed over last 22 years, encompa...