Protection of [Dis] Information Bill

Tasneem Joosub, W. Maroun

Research output: Contribution to journalArticle

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 languageEnglish
Pages (from-to)15-30
Number of pages16
JournalSouthern African Journal of Accountability and Auditing Research
Volume14
Issue number1
Publication statusPublished - 2013

Keywords

  • Audit
  • Information Bill
  • Legislators
  • Political
  • Regulatory and Sarbanes Oxley Act

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