Article Review - Book Report/Review Example

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Article Review

In the past, financial auditors wholeheartedly accepted the filthy practices of creative accounting and earnings management. Yet, the government of George W. Bush passed SOX to promote more care among financial auditors while analyzing the statements. However, in those days, when SOX was not employed, the auditors had an overwhelming tendency to approve the statements by giving an unqualified opinion that could not be used to support lawsuits and other legal actions. Nevertheless, the purpose and objective of SOX were to promote openness and transparency in the accounting practices. Still, the practices have remained filthy because auditors are reluctant in terms of challenging the accounting practices of corporations and therefore are subtly promoting corruption and deception in the world of accounting and financial management. ...Show more


Research Paper Analysis: Public Accountants’ Perceptions of The Acceptability of Earnings Management Practices through the Employment of GAAP in the Post-Sox Period Name Institution Research Paper Analysis: Public Accountants’ Perceptions of The Acceptability of Earnings Management Practices through the Employment of GAAP in the Post-Sox Period Introduction The use of earnings management is proving to be the center of a heated debate because it is literally killing the basic and fundamental purpose of accounting which is to create confidence in the stakeholders…
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