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Finance for managers Discussion 2 (2)

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Q Investigate some of the Sarbanes-Oxley (SOX) Act’s provisions for companies from the Internet, periodicals, or academic journals. Select one of these provisions, briefly describe it, and indicate why you think (or don’t think) financial statements will be more trustworthy if company financial executives implement this provision of SOX.

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The 2002 Sarbanes-Oxley Act can be regarded as the federal law of the United States by which expanded or new requirements are set for all public accounting companies, management companies and public company boards of the United States (Gitman & Zutter, 2015). From the provision of SOX Act, the three interesting provisions implemented to stop misrepresentation and frauds of the financial records are mentioned