The Enron Scandal That Prompted the Sarbanes-Oxley Act: The Sarbanes-Oxley Act and Corporate Fraud

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The Enron Scandal That Prompted the Sarbanes-Oxley Act: The Sarbanes-Oxley Act and Corporate Fraud

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Original Source: The Balance

“The Sarbanes-Oxley Act is a federal law that enacted a comprehensive reform of business financial practices. The 2002 Sarbanes-Oxley Act aims at publicly held corporations, their internal financial controls, and their financial reporting audit procedures as performed by external auditing firms…”

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