Probing Financial Statements in a Post-Sarbanes-Oxley World

Here is the first article for you to review and write-up.

De Mello-e-Souza, C.,A., & Awasthi, Vidya N,C.M.A., C.F.M. (2009). Probing Financial Statements in a Post-Sarbanes-Oxley World. Strategic Finance, 90(10), 37-45..pdf

Your review should first summarize the article in 500 words or less. After the summary, answer the following questions.

What are the main concepts of this article? Quote a sentence or a few sentences about these concepts.
How do these concepts relate to concepts in the text book? Compare the two sources in a comprehensive way.
Are there concepts, descriptions, or wording in the article that seems counter to (or contradicts) concepts in the text book? Quote a sentence or a few sentences about this concept. Explain the two concepts within these counter arguments (one in the article and one in the text book).
Financial Reporting, Financial Statement Analysis, and Valuation A Strategic Perspective 9e by Wahlen • Baginski • Bradshaw