TITLE

Changes Since Sarbanes-Oxley: Financial Executive/Deloitte & Touche Survey

AUTHOR(S)
Heffes, Ellen M.
PUB. DATE
October 2003
SOURCE
Financial Executive;Oct2003, Vol. 19 Issue 7, p16
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This article presents the results of a survey of executives of U.S. corporations, conducted by the "Financial Executive" in conjunction with Deloitte & Touche, that examined their feelings on the how effective the Sarbanes-Oxley Act has been and will be. The author points to some general themes that arose from the responses which include the idea that the act is being seen as overkill, that you cannot legislate ethical behavior and that people who are going to act dishonestly will find ways to do so. The survey asked to what degree have the regulations been adopted, has the role of management changed as a result of the regulations, has the role of accountants changed and if they believe the act will help restore public trust in U.S. business.
ACCESSION #
11057634

 

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