搜索结果: 1-9 共查到“Sarbanes- Oxley”相关记录9条 . 查询时间(0.046 秒)
Sarbanes-Oxley and the Accounting Profession: Public Interest Implications
Accounting Profession Sarbanes-Oxley Public Interest
2013/2/23
The USaccounting profession was caught up in, and some say responsible for, the whirlwind of accounting and business scandals that rocked the US markets in 2002. To restore investor confidence in fina...
CFO/CEO-Board Social Ties, Sarbanes- Oxley, and Earnings Management
CFO/CEO corporate boards earnings management Sarbanes- Oxley
2011/10/9
Prior research suggests that the efficacy of a formally independent member of the board of directors could be undermined by social ties with the CEO. In this study, we examine the relation between CFO...
Taxes are still certain: individual tax consequences under Sarbanes Oxley
Sarbanes-Oxley individual taxation
2010/10/18
With the advent of the Sarbanes-Oxley Act of 2002, corporate executives, if convicted
under certain provisions of the act, may have to reverse certain payments received from the
corporation or give ...
Team-Based Approaches to Compliance with Section 404 of the Sarbanes-Oxley Act
Sarbanes-Oxley Section 404 information systems teams
2009/12/1
This article reports the results of a research study of how corporations
approached compliance with Section 404 of the Sarbanes-Oxley Act (SOX). For this
study, high ranking corporate managers we...
Sarbanes-Oxley and the Outsourcing of Accounting
Sarbanes-Oxley the Outsourcing of Accounting
2009/11/30
The following paper analyzes the outsourcing, offshoring, and offshore out-
sourcing of accounting following the passage of the Sarbanes-Oxley Act of
2002 (SOX). The outsourcing of accounting serv...
THE WHISTLEBLOWER PROVISION OF SARBANES-OXLEY: DISCERNING THE SCOPE OF “PROTECTED ACTIVITY”
corporate business scandals shareholders
2009/11/13
In response to Enron and numerous other corporate business
scandals, Congress enacted the Sarbanes-Oxley Act of 2002 (“SOX”)1 to
combat fraudulent accounting practices and other conduct defrauding
...
Rogue Corporations, Corporate Rogues & Ethics Compliance: The Sarbanes-Oxley Act, 2002
Rogue Corporations Corporate Rogues Ethics Compliance
2009/9/30
Managed-mendacity arising from a culture of corporate greed gave birth to the Sarbanes-Oxley Act of 2002. Organizational malfeasance arises from deep within the culture of mega corporations, and consi...
The Effect of the Sarbanes-Oxley Act on Auditors’ Audit Performance
Audit Decision Going-Concern Opinion Z-score Industry Failure Rate
2010/10/18
The Enron and Arthur Andersen failures in late 2001 and early 2002, respectively, led to
the enactment of the Sarbanes-Oxley Act (SOX) in July 2002. Audit firms now claim that they
have become much ...
评价萨班尼斯-奥克斯莱（Sarbanes-Oxley）法案的影响
2007/7/24
最近的一次调查表明，近一半的正在高速发展的美国公司认为2002年Sarbanes-Oxley法案是针对公司虚假财务报告问题而采取的积极措施。
来自403家生产和服务公司的首席执行官参与了这次投票调查，他们都是美国媒体评出的近5年以来快速发展公司的代表。他们同样发现与Sarbanes-Oxley法案中提到的长期预期成本方面有分歧。在自认为特别了解此法案的公司中（占总调查样本的40％），有...