The Sarbanes-Oxley Act 4 Years Later PDF Download

Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Regulatory Affairs
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

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Author: United States. Congress. House. Committee on Financial Services
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

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Author:
Publisher: DIANE Publishing
ISBN: 9781422323724
Category :
Languages : en
Pages : 102

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Author: United States. Congress. Senate. Committee on Small Business and Entrepreneurship
Publisher:
ISBN:
Category : Auditing, Internal
Languages : en
Pages : 168

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Author: Debra DeVay
Publisher: Universal-Publishers
ISBN: 1581123183
Category : Business & Economics
Languages : en
Pages : 236

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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.

Author: Donald E. Kieso
Publisher: John Wiley & Sons
ISBN: 1119613698
Category : Business & Economics
Languages : en
Pages : 850

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This is the unbound, loose-leaf version of Intermediate Accounting, 17th Edition, Volume 1. This book is written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP & IFRS. While maintaining its reputation for accuracy, comprehensiveness, and accessibility, Intermediate Accounting drives results by helping students build professional competencies through reliable problem material.

Author: Michael H. Roffer
Publisher: Union Square & Co.
ISBN: 1454901691
Category : Political Science
Languages : en
Pages : 1262

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Which was the last country to abolish slavery? Which is the only amendment to the U.S. Constitution ever to be repealed? How did King Henry II of England provide a procedural blueprint for criminal law? These are just a few of the thought-provoking questions addressed in this beautifully illustrated book. Join author Michael H. Roffer as he explores 250 of the most fundamental, far-reaching, and often-controversial cases, laws, and trials that have profoundly changed our world—for good or bad. Offering authoritative context to ancient documents as well as today’s hot-button issues, The Law Book presents a comprehensive look at the rules by which we live our lives. It covers such diverse topics as the Code of Hammurabi, the Ten Commandments, the Trial of Socrates, the Bill of Rights, women’s suffrage, the insanity defense, and more. Roffer takes us around the globe to ancient Rome and medieval England before transporting us forward to contemporary accounts that tackle everything from civil rights, surrogacy, and assisted suicide to the 2000 U.S. presidential election, Google Books, and the fight for marriage equality. Organized chronologically, the entries each consist of a short essay and a stunning full-color image, while the “Notes and Further Reading” section provides resources for more in-depth study. Justice may be blind, but this collection brings the rich history of the law to light.

Author: Shannon Vaughan
Publisher: Melvin & Leigh, Publishers
ISBN: 1733934499
Category : Political Science
Languages : en
Pages : 432

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Connecting everyday management skills to the policy world, this foundational textbook sheds new light on how nonprofit managers can better navigate policymaking and regulatory contexts to effectively lead their organizations. While it covers all of the nuts and bolts, what sets this book apart is how everyday management is tied to the broader view of how nonprofits can thrive within the increasingly intertwined public, private, and not-for-profit sectors. The Second Edition includes updated discussions of coronavirus and pandemic-related policy implications; regulations, sector statistics, and social media fundraising; new and updated case studies; and a new chapter on Philanthropy and Foundations.

Author: Barry Leonard
Publisher: DIANE Publishing
ISBN: 1437924549
Category : Business & Economics
Languages : en
Pages : 139

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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.

Author: Paul M. Clikeman
Publisher: Routledge
ISBN: 1136224890
Category : Business & Economics
Languages : en
Pages : 356

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Selected as an Outstanding Academic Title by Choice Magazine in 2014! Called to Account takes a broad perspective on how financial frauds have shaped the public accounting profession by focusing on cases of fraud around the globe. Ever entertaining and educational, the book traces the development of the accounting standards and legislation put in place as a direct consequence of these epic scandals. The new edition offers updated chapters on ZZZZ Best and Arthur Andersen, plus new chapters devoted to Parmalat, Satyam, and The Great Recession. Through stories like Barry Minkow’s staged constructions sites and MiniScribe’s fake inventory number generating computer program, "Cook Book", students will learn that fraud is nothing new, and that financial reform is heavily influenced by politics. With discussion questions and a useful chart showing instructors and students how each chapter illustrates the topics covered in other textbooks, Called to Account is the ideal companion for any class in auditing, advanced accounting or forensic accounting.