Abstract
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.
Original language | English |
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Pages (from-to) | 15-30 |
Number of pages | 16 |
Journal | Southern African Journal of Accountability and Auditing Research |
Volume | 14 |
Issue number | 1 |
Publication status | Published - 2013 |
Keywords
- Audit
- Information Bill
- Legislators
- Political
- Regulatory and Sarbanes Oxley Act