1.When it comes to mergers valuation is the only method used by organizations to assess the proper fit between two organizations.

	True
	False

2. The Sarbanes-Oxley Act of 2002 created the Public Company Accounting Oversight Board, whose purpose is to set auditing, quality control, and ethical standard; as well as, inspect accounting firms audit operations & investigate an impose sanctions for violations.

	True
	False

3. According to the Sarbanes-Oxley Act, public companies need to adopt a corporate code of ethics for middle managers.

	True
	Fals

4. Agency theory provides a simplified view of the corporation, and as a result, this view is problematic; and, a robust view of the corporation, which is more inclusive of all stakeholders.

	True
	False

5. Accountants focus only on internal stakeholders.

	True
	False