Going Beyond Sarbanes-Oxley Compliance: Five Keys to Creating Value

Authors

Mark S. Beasley, North Carolina State University at Raleigh
Dana R. Hermanson, Kennesaw State UniversityFollow

Document Type

Article

Publication Date

6-2004

Abstract

Discusses the factors involved in implementing Sarbanes-Oxley Act of 2002 for U.S. accounting firms. Appreciation of the goal behind the law; Comprehension of the accounting fraud; Aggressiveness in addressing ethical attitudes and rationalization.