1. Enron and the Sarbanes Oxley Act
... SOX renewed emphasis on the traditional accounting themes of integrity, accountability, independence, and objectivity. In simpler terms, this law basically set and enforced all new reporting, auditing, disclosure, and ethics requirements for companies! SOX impacted managerial structure and government regulation of public companies by raising the accountability for corporate executives, board of directors, independent auditors, and corporate attorneys (Cernusca). It ... PCOAB is to ensure that the audit client relationship is free from conflict of interest to prevent what happened at Enr...
- Word Count: 3410
- Approx Pages: 14
- Has Bibliography
- Grade Level: Graduate