American Accounting Association
The Sarbanes-Oxley Act of 2002 was enacted to address the irregularities present in Corporate Governance mechanisms and corporate accounting practices in organizations. The Act addresses the issue of auditor?s independence of the public companies for which they conduct the audit. The threats to auditors include self-interest, self-review, and intimidation by clients. The paper examines the role of the Sarbanes-Oxley Act in safeguarding auditor?s independence during the audit process.