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Author:
Publisher:
ISBN:
Category : Corporate governance
Languages : en
Pages : 1028
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Book Description
Author:
Publisher:
ISBN:
Category : Corporate governance
Languages : en
Pages : 1028
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Book Description
Author: Taryn Ann Apgood
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 74
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Book Description
Author: F. Lessambo
Publisher: Springer
ISBN: 1137360011
Category : Business & Economics
Languages : en
Pages : 476
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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.
Author: David J. Lingelbach
Publisher:
ISBN:
Category :
Languages : en
Pages : 39
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Book Description
Author: Susan M. Gates
Publisher: Rand Corporation
ISBN: 0833043951
Category : Law
Languages : en
Pages : 369
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Book Description
What are the differential effects of regulation and policy on small businesses? What is the impact of special regulatory treatment for small businesses? This book sheds light on these issues through analysis of the regulatory and public policy environment with regard to small businesses, including focused studies in four key areas: health insurance, workplace safety, corporate governance, and business organization.
Author: Ehud Kamar
Publisher:
ISBN:
Category :
Languages : en
Pages :
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This article investigates whether the passage and the implementation of the Sarbanes-Oxley Act of 2002 (SOX) drove firms out of the public capital market. To control for other factors affecting exit decisions, we examine the post-SOX change in the propensity of American public targets to be bought by private acquirers rather than public ones with the corresponding change for foreign public targets, which were outside the purview of SOX. Our findings are consistent with the hypothesis that SOX induced small firms to exit the public capital market during the year following its enactment. In contrast, SOX appears to have had little effect on the going-private propensities of larger firms. (JEL G30, G34, G38, K22).
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: Nick Oberheiden
Publisher: GRIN Verlag
ISBN: 363824153X
Category : Political Science
Languages : en
Pages : 9
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Book Description
Essay from the year 2003 in the subject Politics - Region: USA, grade: LL.M. accreditation, Fordham University (Application Office), course: Study in the USA, language: English, abstract: The objective of the following article is to comment on the Sarbanes-Oxley Act of 2002 (“Act”) from a transatlantic point of view and to discuss its effects on foreign companies as far as theoretical or practical impacts are already visible at this early stage. It is an attempt to show the compatibility of the Act with other legal systems, especially with the existing German regulations. It is not the goal of this paper to point out the important changes regarding requirements in general. In a first section (I) the author wants to describe briefly the reasons for enacting the Act and to present the problems that occur with some of the regulations contained therein. In a second step (II), the author will outline the Act’s impacts on German and other European legal systems. In a final conclusion (III) the author wants to use the “holdings” he worked out in the second part to discuss the reform and criticize some aspects of the Act in an international light.
Author: Scott Green
Publisher: John Wiley & Sons
ISBN: 0471650080
Category : Business & Economics
Languages : en
Pages : 254
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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!
Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 504
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Book Description
Lists documents available from Public Reference Section, Securities and Exchange Commission.
