id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-2415	Wang, Yue	The Impact of Sarbanes-Oxley on Auditing	2022	3	.pdf	application/pdf	3124	97	37	This Act imposes a very large number of compliance requirements on listed companies in the US, increasing the board of directors' supervision of the company's internal affairs and management's responsibility for the company's internal affairs, as well as enhancing the difficulty of listing in the US for other companies wishing to go public, and to a certain extent safeguarding the stability of the US economy; and obliges listed companies to consider the various risks within the company, strengthen the governance of the company and create a good corporate environment and market atmosphere. After visiting, investigating and studying some 7,000 companies, Weiss Ratings came to the conclusion that more than one-third of listed companies in the US had fudged their earnings through various financial falsifications and had financial problems of various sizes.	cache/fbem-2415.pdf	txt/fbem-2415.txt