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| Topic: |
Business
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| Number of pages / Number of words: |
4 / 1093 |
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The Sarbanes-Oxley Act fills the gaps inherent in the GAAP by making the chief executive officers of publicly traded companies liable for any misrepresentations put forth in both quarterly and annual financial statements. Thus, while the Act does not amend the GAAP, the rules set forth in the Act are now being utilized over the standards set forth in the GAAP (McEnroe, 2005)...
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This organization seeks to monitor the behavior of the accounting firms which provide service to publicly traded companies. The Enron scandal brought to light not only the questionable accounting practices utilized by executives of the organization but also the review practices that were utilized by the organization's accounting firm, Arthur Andersen...
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