Corporate Governance in the post SOX era

Detailedly summarize the article "Corporate governance in the post-Sarbanes-Oxley era: Auditors’ experiences".

I actually already summarize page 1 to page 18.5 of the article, so you only need to summarize the rest of the article. Just summarize page 18.5 to page 34.

I will also attach the document that I summarize the first half of the article

preview of the answer..

This article discusses how accounting events preceding Sarbanes-Oxley Act (SOX), such as World Com and Enron’s mishandling of accounting statements, led to SOX. Cohen, Krishnamoorthy, and Wright (CKW), the authors of this article, primarily wanted to identify how external auditor experiences changed due to SOX implementation. The authors main concern was the change in external auditor’s interactions with the audit committee, the board of directors, and internal auditors and how it affects the auditor’s risk assessment, accounting issue resolutions, and the hiring/firing of auditors. ..

APA 1676 words