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What Is The Sarbanes-Oxley Act?

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What Is The Sarbanes-Oxley Act?
In today’s society, there is a demand for compliance and accountable for companies. Sarbanes-Oxley Act converts the bar for risk management, corporate governance, internal controls, risk awareness and training, disclosure and auditing requirements for public companies. The Sarbanes-Oxley Act established the Public Company Accounting Oversight Board and it provides oversight for auditors of public companies; establishes auditing, attestation and quality control standards for public company audits; and performs inspections of audit engagements as well as the quality controls at audit firms performing those audits. The act restores confidence in financial reporting and holds management liable for violations. This paper examines research and details

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