Auditors' and governmental financial officers' views on expanding the Sarbanes–Oxley Act provisions to state and local governments

Autor:	Mohammad J. Abdolmohammadi, Stefanie L. Tate, Cathleen L. Miller, Alan Reinstein
Rok vydání:	2014
Předmět:	Finance business.industry Corporate governance media_common.quotation_subject Legislation Accounting Internal control Audit Auditor independence External auditor State (polity) Sarbanes–Oxley Act business media_common
Zdroj:	Advances in Accounting. 30:75-80
ISSN:	0882-6110
DOI:	10.1016/j.adiac.2013.12.003
Popis:	This paper examines whether certain provisions of the Sarbanes–Oxley Act (SOX, 2002) should be expanded to include state and local governmental entities. Surveying governmental financial officials (GFOs) and their external auditors to gauge support for SOX-like legislation for governmental entities, we find the strongest support for auditor independence rules similar to SOX, management assessment of, and reporting on, internal controls, and severe penalties for destruction of records, fraud, and failure to report fraud.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::36a56c3467d458b0bc1e96dbdc1edcac https://doi.org/10.1016/j.adiac.2013.12.003 Zobrazit plný text záznamu Full Text from ScienceDirect