Sarbanes-Oxley

A bill stuck in Congress might help improve audit oversight.

Audit committees that include a former partner from a Big Four firm that audits their company can still retain their independence and have high-quality audits, according to a new study.

SOX compliance may seem like a dry topic, but this crucial step on the road to going public can be transformational for high-growth companies — if they approach it in the right spirit.

Auditing firms that tend to find material weaknesses in companies’ internal controls are seen as less attractive in the audit market, according to a new study.

Internal auditors can’t have a positive reputation in such a carefully scrutinized field unless they provide the information needed to make well-informed decisions.

Many audit teams are neglecting to implement new technologies that could reduce the time needed for SOX audit requirements.

The SEC proposed to free small companies from a Sarbanes-Oxley Act requirement that an auditor sign-off on their internal controls over financial reporting.

Companies that shop around among auditing firms for clean opinions on their financial statements can compromise the objectivity of outside auditors, according to new research.

The Defense Department will soon force accounting firms it hires to disclose investigations they face.

Section 404(b) of the Sarbanes-Oxley Act of 2002, which requires public companies to undergo annual audits of the adequacy of their internal controls over financial reporting, appears to be supported by investors who want newly acquired companies to be audited as well, according to a new study.