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November 2011 » Credit Rating Agency Reform: Insight...
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Scott J. Boylan, PhD
Ten years ago, Congress crafted the Sarbanes-Oxley Act of 2002 (SOX) in the wake of scandals that rocked the accounting profession and brought down one of its most iconic firms, Arthur Andersen. Today, it seems that history is repeating itself, albeit with a different cast of characters, following a plot that bears a striking resemblance to the one that played out a decade ago.
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