The Sarbanes-Oxley Act of 2002: An Analysis of and Comments on the Accounting-Related Provisions

Abstract

This paper reviews the most significant aspects of several accounting provisions (Titles I, II, III, and X) of the Sarbanes-Oxley Act of 2002, discusses some of their underlying rationale, and reflects on what appear to be some potential pitfalls in the Act or its enforcement. Finally, the ability of the Act to accomplish its goals is addressed. [ABSTRACT FROM AUTHOR] Copyright of Journal of Business & Management is the property of Journal of Business & Management and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)