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How much did audit committees report prior to SOX?
Author(s) -
Pandit Ganesh M.,
Subrahmanyam Vijaya
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.20151
Subject(s) - audit , audit committee , accounting , business , sarbanes–oxley act
Recent corporate scandals—fueled partly by audit failures—have focused attention on how effective audit committees have been. The Sarbanes‐Oxley Act (SOX) imposed increased responsibility on audit committees. But how negligent were they prior to SOX? How proactive were they? © 2005 Wiley Periodicals, Inc.