The Sarbanes Oxley Act Of 2002
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The Sarbanes Oxley Act Of 2002
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Author : Thomas G. Bost
language : en
Publisher:
Release Date : 2003
The Sarbanes Oxley Act Of 2002 written by Thomas G. Bost and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Corporate governance 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.
Sarbanes Oxley Act Of 2002
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Author : United States Congress Staff
language : en
Publisher:
Release Date : 2002-01-23
Sarbanes Oxley Act Of 2002 written by United States Congress Staff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-01-23 with categories.
The Sarbanes-Oxley Act of 2002 (Pub.L. 107-204, 116 Stat. 745, enacted July 30, 2002), also known as the 'Public Company Accounting Reform and Investor Protection Act' (in the Senate) and 'Corporate and Auditing Accountability and Responsibility Act' (in the House) and commonly called Sarbanes-Oxley, Sarbox or SOX, is a United States federal law enacted on July 30, 2002, which set new or enhanced standards for all U.S. public company boards, management and public accounting firms. It is named after sponsors U.S. Senator Paul Sarbanes (D-MD) and U.S. Representative Michael G. Oxley (R-OH).The bill was enacted as a reaction to a number of major corporate and accounting scandals including those affecting Enron, Tyco International,Adelphia, Peregrine Systems and WorldCom. These scandals, which cost investors billions of dollars when the share prices of affected companies collapsed, shook public confidence in the nation's securities markets.It does not apply to privately held companies. The act contains 11 titles, or sections, ranging from additional corporate board responsibilities to criminal penalties, and requires the Securities and Exchange Commission (SEC) to implement rulings on requirements to comply with the new law. Harvey Pitt, the 26th chairman of the SEC, led the SEC in the adoption of dozens of rules to implement the Sarbanes-Oxley Act. It created a new, quasi-public agency, the Public Company Accounting Oversight Board, or PCAOB, charged with overseeing, regulating, inspecting and disciplining accounting firms in their roles as auditors of public companies. The act also covers issues such as auditor independence, corporate governance, internal control assessment, and enhanced financial disclosure.The act was approved by the House by a vote of 423 in favor, 3 opposed, and 8 abstaining and by the Senate with a vote of 99 in favor, 1 abstaining. President George W. Bush signed it into law, stating it included "the most far-reaching reforms of American business practices since the time of Franklin D. Roosevelt."Debate continues over the perceived benefits and costs of SOX. Opponents of the bill claim it has reduced America's international competitive edge against foreign financial service providers, saying SOX has introduced an overly complex regulatory environment into U.S. financial markets. Proponents of the measure say that SOX has been a "godsend" for improving the confidence of fund managers and other investors with regard to the veracity of corporate financial statements.
The Sarbanes Oxley Act Of 2002 Regulations
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Author :
language : en
Publisher:
Release Date : 2003
The Sarbanes Oxley Act Of 2002 Regulations written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Corporate governance categories.
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.
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.
Sarbanes Oxley Act Of 2002
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Author : Lawyer's Reference Guide
language : en
Publisher:
Release Date : 2019-10-18
Sarbanes Oxley Act Of 2002 written by Lawyer's Reference Guide and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-18 with categories.
This book, in a convenient, slim volume, reproduces the text of the Sarbanes-Oxley Act of 2002, as updated through June 12, 2019 and as maintained as the Office of the Legislative Counsel of the US Congress.
The Sarbanes Oxley Act Of 2002
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Author : Nick Oberheiden
language : en
Publisher: GRIN Verlag
Release Date : 2004-01-03
The Sarbanes Oxley Act Of 2002 written by Nick Oberheiden and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-03 with Political Science categories.
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.
Sarbanes Oxley It Compliance Using Open Source Tools
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Author : Christian B Lahti
language : en
Publisher: Elsevier
Release Date : 2007-12-19
Sarbanes Oxley It Compliance Using Open Source Tools written by Christian B Lahti and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-19 with Computers categories.
The Sarbanes-Oxley Act (officially titled the Public Company Accounting Reform and Investor Protection Act of 2002), signed into law on 30 July 2002 by President Bush, is considered the most significant change to federal securities laws in the United States since the New Deal. It came in the wake of a series of corporate financial scandals, including those affecting Enron, Arthur Andersen, and WorldCom. The law is named after Senator Paul Sarbanes and Representative Michael G. Oxley. It was approved by the House by a vote of 423-3 and by the Senate 99-0. This book illustrates the many Open Source cost-saving opportunities that public companies can explore in their IT enterprise to meet mandatory compliance requirements of the Sarbanes-Oxley act. This book will also demonstrate by example and technical reference both the infrastructure components for Open Source that can be made compliant, and the Open Source tools that can aid in the journey of compliance. Although many books and reference material have been authored on the financial and business side of Sox compliance, very little material is available that directly address the information technology considerations, even less so on how Open Source fits into that discussion. The format of the book will begin each chapter with the IT business and executive considerations of Open Source and SOX compliance. The remaining chapter verbiage will include specific examinations of Open Source applications and tools which relate to the given subject matter. * Only book that shows companies how to use Open Source tools to achieve SOX compliance, which dramatically lowers the cost of using proprietary, commercial applications. * Only SOX compliance book specifically detailing steps to achieve SOX compliance for IT Professionals.