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The Sarbannes-Oxley Act of 2002: An Analysis
This three-page undergraduate paper examines the Sarbannes-Oxley Act of 2002. The author notes that it is the prevailing consensus of most economic experts that the passage last year of the Sarbanes-Oxley Act has been the most important congressional action affecting the practice of public accounting, policies of corporate governance, and financial disclosure procedures since strict securities laws were passed by Congress in the nineteen-thirties at the height of the Great Depression.
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