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    • Sarbanes-Oxley: are audit committees up to the task? 

      Hoi, Chun-Keung; Robin, Ashok; Tessoni, Daniel (Emerald. The definitive publisher's copy can be found at: www.emeraldinsight.com/0268-6902.htm, 2007)
      The Sarbanes-Oxley Act (2002) (hereafter, SOX or the Act) brought forth sweeping changes in corporate governance practices in the US. The Act stipulates more stringent internal control requirements, demands more timely ...