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The Sarbanes-Oxley Act

Question 21

Multiple Choice

The Sarbanes-Oxley Act:


A) creates a PCA Oversight Board with the authority to regulate CPA firms that audit publicly-traded companies.
B) narrowly defines the meaning of "obstruction of justice" and decreases the penalties for conscious law breaking.
C) decreases the likelihood of detection and prosecution of illegal behavior.
D) adopts the theory of allocational efficiency,under which the primary objective of a business corporation is to maximize profits.

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