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Sarbanes‐Oxley: Will you need a forensic accountant?
Author(s) -
Christensen Jo Ann,
Byington J. Ralph,
Blalock Tonya J.
Publication year - 2005
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20105
Subject(s) - forensic accounting , audit , accounting , business , financial fraud
The Sarbanes‐Oxley Act forces top management to certify that financial statements are free of fraud and material misstatement. Just using an independent auditor may not be enough. The authors explain why adding a forensic accountant to an audit team is an advantage—and might have saved the careers of some high‐profile cor‐porate executives. © 2005 Wiley Periodicals, Inc.