“SOX has revamped corporate governance in the United States and influenced the accounting profession” (Hornger & Harrison 2007, pg.408). Some of the SOX provisions are that public companies must use internal audit reports, accounting firms cannot audit a public client and provide consulting services for that same client, and severe penalties for any violators who make false statements. As stated in the 7e accounting, the top CEO of WorldCom and the top executives of Enron were each sentenced to 25 years in