Essay: Implementation of the Sarbanes Oxley Act

Sample Essay

The SOX was enforced by Congress in the mid section of the year 2002. There was little pondering and thought processes involved prior to the enforcement of SOX and very little disagreement and dialogue due to the large scale panic environment prevalent at the time due to the stock market collapse at the time and fraudulent activities being discovered almost on a day to day basis, especially the enormous corporate scandals at the giants Enron and World Com (Romano 2005).

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