Write a 500 – 750 word paper on the following topic:

Compare and contrast the views of management and accountants regarding the changes required by the Sarbanes-Oxley Act on internal controls and how these changes have affected corporations, accounting firms, and investors.

The paper must be formatted according to APA 6th edition guidelines, and you need to use at least one external reference.

Please include a title page and a reference page. An abstract is not needed.