Match the descriptions that follow with the appropriate terms. Responsible for the ethical preparation of financial statements Accountants Preparation of financial statements that mislead the public) Ethics Underlies both management's and accountants' actions in preparing financial statements Fraudulent financial reporting A law related to regulation of financial reporting of public companies and their auditors following the Enron scandal Management Has overall responsibility for ensuring that financial reports are not false or misleading Sarbanes-Oxley Act