Sarbanes-Oxley: Will you need a forensic accountant?

The Sarbanes‐Oxley Act forces top management to certify that financial statements are free of fraud and material misstatement. Just using an independent auditor may not be enough. The authors explain why adding a forensic accountant to an audit team is an advantage—and might have saved the careers o...

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Bibliographic Details
Published in:The Journal of Corporate Accounting & Finance 2005-03, Vol.16 (3), p.69-75
Main Authors: Christensen, Jo Ann, Byington, J. Ralph, Blalock, Tonya J.
Format: Article
Language:English
Subjects:
Corporate governance
Financial reporting
Forensic accounting
Public Company Accounting Reform & Investor Protection Act 2002-US
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Summary:The Sarbanes‐Oxley Act forces top management to certify that financial statements are free of fraud and material misstatement. Just using an independent auditor may not be enough. The authors explain why adding a forensic accountant to an audit team is an advantage—and might have saved the careers of some high‐profile cor‐porate executives. © 2005 Wiley Periodicals, Inc.
ISSN:1044-8136
1097-0053
DOI:10.1002/jcaf.20105