Study Of The Sarbanes Oxley Act Of 2002 Section 404
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Study Of The Sarbanes Oxley Act Of 2002 Section 404
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Author : Barry Leonard
language : en
Publisher: DIANE Publishing
Release Date : 2011-05
Study Of The Sarbanes Oxley Act Of 2002 Section 404 written by Barry Leonard and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-05 with Business & Economics categories.
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.
Study Of The Sarbanes Oxley Act Of 2002 Section 404
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Author : Office of Economic Analysis
language : en
Publisher:
Release Date : 2009-09-01
Study Of The Sarbanes Oxley Act Of 2002 Section 404 written by Office of Economic Analysis and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-09-01 with categories.
The Public Company Accounting Reform and Investor Protection Act, otherwise known as the Sarbanes-Oxley Act (the "Act"), was enacted in July 2002 after a series of high-profile corporate scandals involving companies such as Enron and Worldcom. Section 404(a) of the Act requires management to assess and report on the effectiveness of internal control over financial reporting ("ICFR"). Section 404(b) requires that an independent auditor attest to management's assessment of the effectiveness of those internal controls. Because the cost of complying with the requirements of Section 404 of the Act ("Section 404") has been generally viewed as being unexpectedly high,1 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 companies collected from an SEC-sponsored Web survey of financial executives of companies with Section 404 experience conducted during December 2008 and January 2009. The analysis of the survey data is designed to inform the Commission and other interested parties as to whether changes occurring since 2007 are having the intended effect of facilitating more cost-effective internal controls evaluations and audits, especially as they may apply to smaller reporting companies. The findings of the analysis relating to efficiency include evidence on the total and component compliance costs, the changes in costs over time, and the factors that help to explain why costs are lower or higher for some companies than for others. These findings include evidence of direct and indirect effects that management ascribes to Section 404 compliance, including evidence on intended benefits. The 2007 reforms that are the focus of this inquiry include the SEC's June 2007 Management Guidance and its order approving the Public Company Accounting Oversight Board's (PCAOB) Accounting Standard No. 5 (AS5) (collectively referred to as the "2007 reforms"). We are primarily interested in whether and how companies' experience with Section 404(b) compliance changed following the reforms, yet this report also presents evidence on the implementation of both Section 404(a) and Section 404(b). This reflects the interrelationship between the two requirements.
How To Comply With Sarbanes Oxley Section 404
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Author : Michael J. Ramos
language : en
Publisher: John Wiley & Sons
Release Date : 2008-06-02
How To Comply With Sarbanes Oxley Section 404 written by Michael J. Ramos and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-06-02 with Business & Economics categories.
Now fully revised and updated, the Third Edition of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control is the perfect starting point for companies with no previous SOX experience. Packed with practice aids including forms, checklists, illustrations, diagrams, and tables, the new edition leads auditing professionals through every step of the audit processes associated with Section 404 compliance.
Sarbanes Oxley Act
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Author : Diane E. Ambler
language : en
Publisher: Wolters Kluwer
Release Date : 2006-01-01
Sarbanes Oxley Act written by Diane E. Ambler and has been published by Wolters Kluwer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-01-01 with Business & Economics categories.
Only one resource provides practical guidance to help ensure compliance with all Sarbanes-Oxley rules and regulations. Introducing the new Sarbanes-Oxley Act: Planning and& Compliance - the first resource providing practical, step-by-step guidance to help you navigate the Sarbanes-Oxley maze and ensure compliance. Written by two well-respected authorities, this unique and invaluable compendium: Fully reflects the current body of SEC rules, regulations and interpretations, PCAOB rules and standards, and Sarbanes-Oxley related court decisions Covers a wide range of compliance-related issues and areas - from SEC disclosure rules and certification of financial documents, to the treatment of pension plans and loans to officers Includes regular updates to keep you current as the regulatory environment continues to expand and evolve Provides exhaustive details on the compliance responsibilities of corporate CEOs, CFOs, directors, audit committees and attorneys Most importantly, Sarbanes-Oxley Act: Planning and& Compliance provides a veritable andquot;blueprintandquot; for an effective corporate compliance program. For each area covered, you'll find a detailed summary of key subject matters to be addressed; step-by-step guidance on practical planning and implementation issues; recommended compliance procedures; and specific compliance actions to be taken by the company and its key officers. You'll also have access to best practices and policies designed to ensure good corporate governance, transparency and accurate financial reporting. Why settle for andquot;information and explanationandquot; when you can have step-by-step guidance and advice?
Full Committee Hearing On Sarbanes Oxley Section 404
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Author : United States. Congress. House. Committee on Small Business
language : en
Publisher:
Release Date : 2007
Full Committee Hearing On Sarbanes Oxley Section 404 written by United States. Congress. House. Committee on Small Business and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Auditing, Internal categories.
The Sarbanes Oxley Act Of 2002
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Author : United States
language : en
Publisher: LexisNexis/Matthew Bender
Release Date : 2002
The Sarbanes Oxley Act Of 2002 written by United States and has been published by LexisNexis/Matthew Bender this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.
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 Effectiveness Of The Sarbanes Oxley Act Of 2002 In Preventing And Detecting Fraud In Financial Statements
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Author : Debra DeVay
language : en
Publisher: Universal-Publishers
Release Date : 2006
The Effectiveness Of The Sarbanes Oxley Act Of 2002 In Preventing And Detecting Fraud In Financial Statements written by Debra DeVay and has been published by Universal-Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
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.
The International Corporate Governance System
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Author : F. Lessambo
language : en
Publisher: Springer
Release Date : 2016-01-26
The International Corporate Governance System written by F. Lessambo and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-26 with Business & Economics categories.
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.
Regulation Of Securities Markets And Transactions
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Author : Patrick S. Collins
language : en
Publisher: John Wiley & Sons
Release Date : 2011-01-14
Regulation Of Securities Markets And Transactions written by Patrick S. Collins and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-14 with Business & Economics categories.
The ultimate guide to the current rules and regulations that govern the securities industry?including amendments in 2010 Providing readers with expert coverage of domestic securities regulation, this book fills the need for coverage of securities regulations, defining, describing, and explaining everything professionals need to know about domestic securities regulation. Examines the current securities rules Provides an overview of the latest regulations for this industry Includes a description of the various government regulations of securities markets, and securities transactions Since the corporate scandals of 2002, this industry has seen intense scrutiny of how it is regulated. Regulation of Securities, Markets, and Transactions demystifies the new laws and regulations with straightforward, to-the-point coverage professionals need.
The Impact Of The Sarbanes Oxley Act
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Author : United States. Congress. House. Committee on Financial Services
language : en
Publisher:
Release Date : 2005
The Impact Of The Sarbanes Oxley Act written by United States. Congress. House. Committee on Financial Services and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.