The Sarbanes-Oxley Act of 2002: Impact on Auditor Switching and Quality of Audit Effort

Authors

Shannon Detling, Brigham Young University
Dr. F. Greg Burton, Brigham Young University

Keywords

Sarbanes-Oxley Act, auditor switching, audit effort

College

Marriott School of Management

Department

Accountancy

Abstract

In the early 21st century, public confidence in corporate America faltered considerably following the demise of Enron, Inc., Arthur Andersen, LLP and other businesses. The United States government responded to the outbreak of corporate scandals with several legislative actions. The main thrust of legislative effort was the creation of the Sarbanes-Oxley Act of 2002 (SOX).

Recommended Citation

Detling, Shannon and Burton, Dr. F. Greg (2013) "The Sarbanes-Oxley Act of 2002: Impact on Auditor Switching and Quality of Audit Effort," Journal of Undergraduate Research: Vol. 2013: Iss. 1, Article 2410.
Available at: https://scholarsarchive.byu.edu/jur/vol2013/iss1/2410