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Sarbanes-Oxley Act (SOX) was introduced in 2002 by the United States Congress to fight corporate financial statement fraud. Since its implementation, there have been questions about its effectiveness. After reading the Coats and Srinivasan’s (2014) article, “SOX after Ten Years: A Multidisciplinary Review”, select one item from the article that you found interesting. Explain why you selected it.

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