Author: United States
Publisher: LexisNexis/Matthew Bender
ISBN:
Category : Business & Economics
Languages : en
Pages : 128
Book Description
This handy reference booklet contains the text of the Sarbanes-Oxley Act of 2002, along with analysis and guidance from leading corporate and securities practitioners. The expert commentary provides: an overview of the Act's requirements; discussion on how the Act affects corporate officers and directors; and advice on how to implement the new certification requirements.
The Sarbanes-Oxley Act of 2002
Author: United States
Publisher: LexisNexis/Matthew Bender
ISBN:
Category : Business & Economics
Languages : en
Pages : 128
Book Description
This handy reference booklet contains the text of the Sarbanes-Oxley Act of 2002, along with analysis and guidance from leading corporate and securities practitioners. The expert commentary provides: an overview of the Act's requirements; discussion on how the Act affects corporate officers and directors; and advice on how to implement the new certification requirements.
Publisher: LexisNexis/Matthew Bender
ISBN:
Category : Business & Economics
Languages : en
Pages : 128
Book Description
This handy reference booklet contains the text of the Sarbanes-Oxley Act of 2002, along with analysis and guidance from leading corporate and securities practitioners. The expert commentary provides: an overview of the Act's requirements; discussion on how the Act affects corporate officers and directors; and advice on how to implement the new certification requirements.
The Impact of the Sarbanes-Oxley Act
Author: United States. Congress. House. Committee on Financial Services
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 152
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 152
Book Description
The International Corporate Governance System
Author: F. Lessambo
Publisher: Springer
ISBN: 1137360011
Category : Business & Economics
Languages : en
Pages : 476
Book Description
This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.
Publisher: Springer
ISBN: 1137360011
Category : Business & Economics
Languages : en
Pages : 476
Book Description
This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.
Study of the Sarbanes-Oxley Act of 2002 Section 404
Author: Barry Leonard
Publisher: DIANE Publishing
ISBN: 1437924549
Category : Business & Economics
Languages : en
Pages : 139
Book Description
The Public Co. Accounting Reform and Investor Protection Act, otherwise known as the Sarbanes-Oxley Act, was enacted in July 2002 after a series of high-profile corp. scandals involving Enron and Worldcom. Section 404(a) of the Act requires management to assess and report on the effectiveness of internal control over financial reporting. It also requires that an independent auditor attest to management¿s assessment of the effectiveness of those controls. Efforts to reduce the costs while retaining the effectiveness of compliance resulted in a series of reforms in 2007. This report presents an analysis of data from publicly traded co. collected from a survey of financial exec. of co. with Section 404 experience. Charts. This is a print on demand report.
Publisher: DIANE Publishing
ISBN: 1437924549
Category : Business & Economics
Languages : en
Pages : 139
Book Description
The Public Co. Accounting Reform and Investor Protection Act, otherwise known as the Sarbanes-Oxley Act, was enacted in July 2002 after a series of high-profile corp. scandals involving Enron and Worldcom. Section 404(a) of the Act requires management to assess and report on the effectiveness of internal control over financial reporting. It also requires that an independent auditor attest to management¿s assessment of the effectiveness of those controls. Efforts to reduce the costs while retaining the effectiveness of compliance resulted in a series of reforms in 2007. This report presents an analysis of data from publicly traded co. collected from a survey of financial exec. of co. with Section 404 experience. Charts. This is a print on demand report.
The Sarbanes-Oxley Act of 2002: Analysis & articles
Author:
Publisher:
ISBN:
Category : Corporate governance
Languages : en
Pages : 860
Book Description
Publisher:
ISBN:
Category : Corporate governance
Languages : en
Pages : 860
Book Description
Manager's Guide to the Sarbanes-Oxley Act
Author: Scott Green
Publisher: John Wiley & Sons
ISBN: 0471650080
Category : Business & Economics
Languages : en
Pages : 254
Book Description
Need help ensuring your campany complys with Sarbanes-Oxley? Armed with this hands-on guide, you can detect early signs of fraud and operational loss, and safeguard your job, your employees' jobs, and the long-term success of your company. Don't let fraud derail your career. Protect yourself with the fail-safe Control Smart method found in Manager's Guide to the Sarbanes-Oxley Act. Order your copy today!
Publisher: John Wiley & Sons
ISBN: 0471650080
Category : Business & Economics
Languages : en
Pages : 254
Book Description
Need help ensuring your campany complys with Sarbanes-Oxley? Armed with this hands-on guide, you can detect early signs of fraud and operational loss, and safeguard your job, your employees' jobs, and the long-term success of your company. Don't let fraud derail your career. Protect yourself with the fail-safe Control Smart method found in Manager's Guide to the Sarbanes-Oxley Act. Order your copy today!
The Sarbanes-Oxley Debacle
Author: Henry N. Butler
Publisher: A E I Press
ISBN: 9780844771946
Category : Law
Languages : en
Pages : 0
Book Description
The authors argue that the Sarbanes-Oxley Act of 2002 (SOX) is a colossal failure, yet seek to salvage some lessons from the ruins of SOX.
Publisher: A E I Press
ISBN: 9780844771946
Category : Law
Languages : en
Pages : 0
Book Description
The authors argue that the Sarbanes-Oxley Act of 2002 (SOX) is a colossal failure, yet seek to salvage some lessons from the ruins of SOX.
The Effectiveness of the Sarbanes-Oxley Act of 2002 in Preventing and Detecting Fraud in Financial Statements
Author: Debra DeVay
Publisher: Universal-Publishers
ISBN: 1581123183
Category : Business & Economics
Languages : en
Pages : 236
Book Description
The collapse of Enron, WorldCom, and other large corporations in 2001 and 2002 motivated Congress to pass the Sarbanes-Oxley Act of 2002 (SOX). The purpose of this legislation was to restore investor confidence in the United States stock markets, and to prevent and detect fraud in financial statements as well. This dissertation examines the effectiveness of SOX for the latter purpose of preventing and detecting fraud, using statistical enforcement data presented by the Securities and Exchange Commission, and financial statement restatement numbers published by the Huron Corporation. The two methodologies utilized to analyze the data were the unpaired t test and the chi square test. Surveys were also emailed to executives and certified public accountants across the country to extract opinions as to the effectiveness of SOX. The statistical analysis results displayed that in 61% to 65% of the data sets, the numbers prior to the enactment of SOX were no different than the numbers subsequent to the enactment of SOX. The majority of the survey respondents feel that the benefits of SOX are not worth the costs, it is not effective in the prevention and detection of fraud in financial statements, and that it should be modified, but not eliminated entirely. While some sentiment exists that SOX is salvageable if revisions are executed, both the quantitative and qualitative analyses indicate support of the null hypothesis, that SOX is not effective in the prevention and detection of fraud in financial statements.
Publisher: Universal-Publishers
ISBN: 1581123183
Category : Business & Economics
Languages : en
Pages : 236
Book Description
The collapse of Enron, WorldCom, and other large corporations in 2001 and 2002 motivated Congress to pass the Sarbanes-Oxley Act of 2002 (SOX). The purpose of this legislation was to restore investor confidence in the United States stock markets, and to prevent and detect fraud in financial statements as well. This dissertation examines the effectiveness of SOX for the latter purpose of preventing and detecting fraud, using statistical enforcement data presented by the Securities and Exchange Commission, and financial statement restatement numbers published by the Huron Corporation. The two methodologies utilized to analyze the data were the unpaired t test and the chi square test. Surveys were also emailed to executives and certified public accountants across the country to extract opinions as to the effectiveness of SOX. The statistical analysis results displayed that in 61% to 65% of the data sets, the numbers prior to the enactment of SOX were no different than the numbers subsequent to the enactment of SOX. The majority of the survey respondents feel that the benefits of SOX are not worth the costs, it is not effective in the prevention and detection of fraud in financial statements, and that it should be modified, but not eliminated entirely. While some sentiment exists that SOX is salvageable if revisions are executed, both the quantitative and qualitative analyses indicate support of the null hypothesis, that SOX is not effective in the prevention and detection of fraud in financial statements.
SEC News Digest
Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 644
Book Description
Lists documents available from Public Reference Section, Securities and Exchange Commission.
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 644
Book Description
Lists documents available from Public Reference Section, Securities and Exchange Commission.
Public Policy in an Entrepreneurial Economy
Author: Zoltan J. Acs
Publisher: Springer Science & Business Media
ISBN: 0387726632
Category : Business & Economics
Languages : en
Pages : 305
Book Description
This unique volume presents policy recommendations designed to promote entrepreneurship. It considers timely issues like impact of securities regulation, educational policy and intellectual property protection on entrepreneurship. In the process, the book addresses policies operating at the individual, national, regional, and international levels, and offers a unique perspective on several institutional structures that enhance entrepreneurship and economic growth.
Publisher: Springer Science & Business Media
ISBN: 0387726632
Category : Business & Economics
Languages : en
Pages : 305
Book Description
This unique volume presents policy recommendations designed to promote entrepreneurship. It considers timely issues like impact of securities regulation, educational policy and intellectual property protection on entrepreneurship. In the process, the book addresses policies operating at the individual, national, regional, and international levels, and offers a unique perspective on several institutional structures that enhance entrepreneurship and economic growth.