Which of the following represents legislation intended to enhance the integrity of financial data, including requiring businesses to record and examine their monetary control processes and forbidding financiers from influencing stock analysts?
ifrs
sarbanes-oxley
sec
gaap
pcaob

The correct answer is Sarbanes-Oxley.

Explanation:

The Sarbanes-Oxley Act, also known as SarOx or SOA (Sarbanes Oxley Act), is the law that regulates accounting and auditing financial functions and severely penalizes corporate and white-collar crime. Due to the multiple frauds, administrative corruption, conflicts of interest, negligence and bad practice of some professionals and executives who, knowing the codes of ethics, succumbed to the attractiveness of making easy money and through companies and corporations deceiving partners , employees and interest groups, including their customers and suppliers.

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