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Search by topic:   17627. Sarbanes-Oxley Act of 2002. . This paper provides an overview and analysis of the impact of the Sarbanes-Oxley Act (passed in the wake of the Enron accounting scandal) on publicly traded companies and on the accounting and auditing profession in general. Sarbanes-Oxley resulted in the formation of the Public Company Accounting Oversight Board, regulated by the SEC. This oversight, in combination with new audit standards passed by various standards board in the US, Canada, and internationally, will affect all auditors and has resulted in more assurance of independence and more likely detection of fraud in corporate audits. KEYWORDS: Sarbanes-oxley act accounting fraud corporate corruption corporate scandals auditing enron. Strict APA Style throughout. 12 pages, 17 footnotes, 12 bibliographic sources. 3,320 words.   $84 Copyright 1998-2018 Berkeley Research