Accounting

In 2002, after the accounting deceptions of the management of many multi-million dollar corporations (with Enron being the benchmark name of that time period), the Security and Exchange Commission (SEC) successfully lobbied the U.S. Congress to pass strict accounting internal control regulation in what is now known as the Sarbanes-Oxley Act (SOX) of 2002. After reading Orin’s article “Ethical Guidance and Constraint under the Sarbanes-Oxley Act of 2002” (2008), found at: Orin, R.M. (2008). Ethical guidance and constraint under the Sarbanes-Oxley Act of 2002. Journal of Accounting, Auditing, & Finance, 23(1), 141-171 and discuss internal controls with purpose of protecting shareholder rights. Illustrate your points by referring   to the relevant section of the article