Nieschwietz, R. and Woolley, D.
Academy of Accounting and Financial Studies Journal Volume 13, Number 3

The Sarbanes-Oxley Act of 2002 (SOX) included many components designed to increase auditor independence. Despite these intentions, research finds that many of the included provisions may not have influenced independence as intended. As recent studies focused primarily on independence in fact, not independence in appearance, we surmise that SOX influences the perception of independence. We also suspect that perceptions of users will vary with respect to various aspects of audit quality.