The Sarbanes–Oxley Act
The Sarbanes–Oxley Act has had a major impact on audit firms around the
globe, not just in the USA. Although you do not need to know the many
detailed requirements of the Act, you should have some knowledge of the
main requirements that seek to improve auditor independence. These are
described in Gray and Manson (2011), pp.102–03.
In terms of perceptions, the work of Beattie, Fearnley and Hines (2013)
informs us that most chief financial officers, audit committee chairs and
audit partners seem to think that Sarbanes–Oxley has been a massive
compliance exercise although there is a general feeling that audit
committees have had a positive effect on audit quality.
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