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Abstract

The possible effect of the Dodd-Frank Act on internal auditing and corporate culture has been the subject of wide speculation by experts. But the author of this article cautions that what it is feared to do at some point—and what it actually has done to date—are broadly different.

Is it likely to rehabilitate corporate cultures from the inside out? Will it be effective? The author, an expert in forensic accounting, weighs in with his opinion. © 2012 Wiley Periodicals, Inc.