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Internal auditing and the Dodd‐Frank act
Author(s) -
Shapiro David M.
Publication year - 2012
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.21765
Subject(s) - speculation , accounting , audit , subject (documents) , business , subject matter , law and economics , expert opinion , point (geometry) , economics , political science , law , finance , computer science , medicine , library science , intensive care medicine , curriculum , geometry , mathematics
The possible effect of the Dodd‐Frank Act on internal auditing and corporate culture has been the subject of wide speculation by experts. But the author of this article cautions that what it is feared to do at some point—and what it actually has done to date—are broadly different. Is it likely to rehabilitate corporate cultures from the inside out? Will it be effective? The author, an expert in forensic accounting, weighs in with his opinion. © 2012 Wiley Periodicals, Inc.