The Sarbanes Oxley (SOX) Act of 2002 contains additional regulations and oversight for corporations, auditors, and the accounting profession. The SOX Act attempts to decrease fraudulent financial reporting by increasing accountability and by the implementation of severe civil and criminal penalties (Clark, 2012). The increased oversight and regulatory procedures affects regulators, taxpayers, and organizations in terms of time and compliance costs (Clark, 2012). The SOX Act consists of 11 titles that address various issues on financial reporting (SOX, 2002).The 11 titles contain 66 sections in total that address various sections in the financial reporting cycle (Schaeffer, 2006). ...
Contents Argumentative Essays Samples For Students
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Effects of the Sarbanes Oxley Act
