Department
Accountancy
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.
Recommended Citation
Beasley, Mark S., and Dana R. Hermanson. "Going Beyond Sarbanes-Oxley Compliance: Five Keys to Creating Value." CPA Journal 74.6 (2004): 11-13.