@incollection{,
	
					
					
					208C215A2C7989FBF84B0B96FA4404F3
				,
	author={{Prof. EdelLemus} and {Carlos Albizu University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1444150
}

@incollection{b0,
	
	
		,
	title={{Financial statement fraud: Learn from the mistakes of the U.S. or follow in the footsteps of its errors1}}
		,
	author={{
			CAlbrecht
		} and {
			CCAlbrecht
		} and {
			SDolan
		} and {
			RMalagueno
		}}
		
		
		
	
	
		,
	journal={{Corporate Finance Review}}
		
			12
			4
			
			,
	year={2008}
		
	

}

@book{b1,
	
	
		,
	author={{
			EFBrigham
		} and {
			MCEhrhardt
		}}
		
		,
	title={{Financial management: Theory & practice}}
				
			,
	year={2014}
		
	
	,
	note={14th edition}

}

@book{b2,
	
	
		,
	title={{}}
		,
	author={{
			OHMason
		}}
		
			,
	publisher={South-Western Cengage Learning}
		
	

}

@incollection{b3,
	
	
		,
	title={{The costs of being public after Sarbanes-Oxley: the Irony of "going private}}
		,
	author={{
			WilliamJCarney
		}}
	
	
		,
	journal={{Emory Law Journal}}
		
			55
			1
			
			,
	year={2006}
		
	

}

@incollection{b4,
	
	
		,
	title={{Enron-era disclosure of off-balance-sheet entities}}
		,
	author={{
			UChandra
		} and {
			MLEttredge
		} and {
			MSStone
		}}
		
		
	
	
		,
	journal={{Accounting Horizons}}
		
			20
			3
			
			,
	year={2006}
		
	

}

@incollection{b5,
	
	
		,
	title={{The effects of section 404 of Sarbanes-Oxley act of 2002 on the audit fees of foreign firms listed on US exchanges}}
		,
	author={{
			KCChan
		} and {
			RAJacob
		} and {
			PLee
		} and {
			GSSeow
		}}
		
		
		
	
	
		,
	journal={{Review of Accounting & Finance}}
		
			11
			3
			
			,
	year={2012}
		
	

}

@book{b6,
	
	
		,
	title={{IT by the book}}
		,
	author={{
			DGreenfield
		}}
		
			,
	year={2007}
			
		
	

}

@book{b7,
	
	
		,
	title={{Alphabet soup: Understanding standards for risk management and compliance}}
		,
	author={{
			SHarris
		}}
		
			,
	year={2006. June 2}
		
	
	,
	note={Information Security Magazine}

}

@incollection{b8,
	
	
		,
	title={{The impact of the Sarbanes-Oxley act on the cost of going public}}
		,
	author={{
			CKaserer
		} and {
			AMettler
		} and {
			SObernberger
		}}
		
		
	
	
		,
	journal={{Business Research}}
		
			4
			2
			
			,
	year={2011}
		
	

}

@book{b9,
	
	
		,
	title={{}}
		,
	author={{
			EKieso
		} and {
			DWeygandt
		} and {
			JWarfield
		} and {
			D
		} and {
			T
		}}
		
		
		
		
		
			,
	year={2013}
			,
	publisher={John Wiley & Sons, Inc}
			,
	address={New Jersey}
		
	
	,
	note={Intermediate accounting (15 th ed.}

}

@incollection{b10,
	
	
		,
	title={{The case analysis of the scandal of Enron}}
		,
	author={{
			YLi
		}}
	
	
		,
	journal={{International Journal of Business and Management}}
		
			5
			10
			
			,
	year={2010}
		
	

}

@book{b11,
	
	
		,
	author={{
			JMadura
		}}
		,
	title={{Financial markets and institutions}}
				Stamford, CT
		
			,
	publisher={South-Western Cengage Learning}
			,
	year={2015}
		
	
	,
	note={11th edition}

}

@incollection{b12,
	
	
		,
	title={{Organizational growing pains and managing SOX compliance}}
		,
	author={{
			KMuglia
		}}
	
	
		,
	journal={{Internal Auditing}}
		
			28
			5
			
			,
	year={2013}
		
	

}

@incollection{b13,
	
	
		,
	title={{An examination of SOX's impact on internal control weakness}}
		,
	author={{
			EPeary
		} and {
			KEKarim
		} and {
			SSuh
		} and {
			SStrickland
		} and {
			CCarter
		}}
		
		
		
		
	
	
		,
	journal={{Internal Auditing}}
		
			28
			6
			
			,
	year={2013}
		
	

}

@book{b14,
	
	
		,
	author={{
			HRadebaugh
		} and {
			LGray
		} and {
			J
		} and {
			SBlack
		} and {
			L
		} and {
			E
		}}
		
		
		
		
		
		,
	title={{International accounting and multinational enterprises}}
				
			,
	publisher={John Wiley & Sons, Inc}
			,
	year={2006}
		
	
	,
	note={6th ed.}

}

@incollection{b15,
	
	
		,
	title={{Derivatives at root of Enron collapse, expert says}}
		
	
	
		,
	journal={{Rediff.com}}
		
			,
	year={2002. January 25. June 26. 2014}
		
	

}

@incollection{b16,
	
	
		,
	title={{Enterprise culture and accountancy firms: New masters of the universe}}
		,
	author={{
			PSikka
		}}
	
	
		,
	journal={{Accounting, Auditing & Accountability Journal}}
		
			21
			2
			
			,
	year={2008}
		
	

}

@incollection{b17,
	
	
		,
	title={{The Sarbanes-Oxley act and the changing responsibilities of auditors}}
		,
	author={{
			JWThompson
		} and {
			GLange
		}}
		
	
	
		,
	journal={{Review of Business}}
		
			24
			2
			
			,
	year={2003}
		
	

}

@incollection{b18,
	
	
		,
	title={{The Senate and House of Representatives of the United States of America}}
	
	
		,
	journal={{Public Law}}
		
			
			,
	year={2002. 2002}
			,
	publisher={US Congress}
		
	
	,
	note={Sarbanes-Oxley Act of. 107th Congress}

}

@incollection{b19,
	
	
		,
	title={{Information security governance: COBIT or ISO 17799 or both?}}
		,
	author={{
			VonSolms
		} and {
			B
		}}
		
	
	
		,
	journal={{Computers & Security}}
		
			24
			
			,
	year={2005}
		
	

}

@book{b20,
	
	
		,
	title={{Financial reporting, financial statement analysis, and valuation: a strategic perspective}}
		,
	author={{
			MJWahlen
		} and {
			PSBaginski
		} and {
			TBradshaw
		} and {
			Mark
		}}
		
		
		
		
			,
	year={2015}
			,
	publisher={South-Western Cengage Learning}
			,
	address={Mason, OH}
		
	
	,
	note={8th edition}

}

@incollection{b21,
	
	
		,
	title={{Information security and Sarbanes-Oxley compliance: An exploratory study}}
		,
	author={{
			LWallace
		} and {
			HLin
		} and {
			MACefaratti
		}}
		
		
	
	
		,
	journal={{Journal of Information Systems}}
		
			25
			1
			
			,
	year={2011}
		
	

}

@book{b22,
	
	
		,
	title={{Internal control and financial quality: Evidence from post-sox restatement}}
		,
	author={{
			YWang
		}}
		
			,
	year={2013}
		
	

}

@incollection{b23,
	
	
		,
	title={{}}
	
	
		,
	journal={{Accounting & Taxation}}
		
			5
			1
			
		
	

}

@book{b24,
	
	
		,
	title={{Accounting (25 th ed}}
		,
	author={{
			SWarren
		} and {
			CReeve
		} and {
			M
		} and {
			JDuchac
		} and {
			E
		} and {
			J
		}}
		
		
		
		
		
		
			,
	year={2014}
			,
	publisher={South-Western Cengage Learning}
			,
	address={Mason, OH}
		
	

}