Regulatory developments are frequently affected by unintended consequences that may detract from the original intention of the respective law-makers. For example, the enactment of The Sarbanes Oxley Act (2002), while purportedly aimed at improving audit and statutory reporting quality, has been marred by a series of unexpected shortcomings that have undermined the original intention of the legislators. This research uses a discursive critical style to explore possible tensions between current audit practice and the Protection of Information Bill (2011) as a South Africa-specific example of unforeseen implications of proposed legislation. At the same time, the research points to the relevance of political power when examining policy developments in a modern or post-modern society.
|Number of pages||16|
|Journal||Southern African Journal of Accountability and Auditing Research|
|Publication status||Published - 2013|
- Information Bill
- Regulatory and Sarbanes Oxley Act