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Keywords: SOX
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (4): 775–798.
Published: 01 December 2013
.... Reinforcing the elemental shift to government regulation of public company auditing, SOX gives the SEC oversight of the PCAOB. SEC oversight includes the authority to appoint PCAOB board members; to approve PCAOB budgets, rules, and standards before they can take effect; to inspect PCAOB operations...
