Purpose – The purpose of this paper is to evaluate recent corporate failures and their effect on financial statements, as well as the measures being taken to rebuild trust in corporate America. Design/methodology/approach – Looks at how corporate governance in the USA is undergoing comprehensive reforms, particularly the significant Sarbanes‐Oxley Act. Findings – Measures to rebuild trust in corporate America are being implemented. Originality/value – The paper is of value by showing how the Sarbanes‐Oxley Act is by far is the most important legislative act governing business in the beginning of the twenty‐first century.
Competitiveness Review: An International Business Journal incorporating Journal of Global Competitiveness – Emerald Publishing
Published: Sep 1, 2007
Keywords: Corporate governance; United States of America; Legislation; Financial reporting
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