TITLE

Sarbanes-Oxley's Wake-Up Call to the Construction Industry

AUTHOR(S)
LePatner, Barry B.; Korn, Henry H.; Chan, Anthony S.
PUB. DATE
December 2007
SOURCE
CPA Journal;Dec2007, Vol. 77 Issue 12, p6
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This article discusses the impact of the Sarbanes-Oxley Act (SOX) on the construction industry in the U.S. According to the authors, SOX imposes significant penalties on senior management, directors, and outside auditors with respect to its reporting and internal control provisions. They indicate that although the act is intended to focus on mitigating the risk of management override and fraudulent financial reporting, its relevance and applicability has often been extended to internal projects with significant financial consequence.
ACCESSION #
28099593

 

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