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The Effect of the Sarbanes-Oxley Act on Auditors’ Audit Performance

THE  EFFECT OF  THE  SARBANES-OXLEY  ACT ON  AUDITORS’  AUDIT  PERFORMANCE

Tae G. Ryu
Metropolitan State College of Denver
Barbara Uliss
Metropolitan State College of Denver
Chul-Young Roh
East Tennessee State University

ABSTRACT

The issue of audit reporting for financially distressed firms continues to be of interest to the public and to legislators. Previous studies have consistently shown that auditors [...]