The analysis of the Sarbanes-Oxley act

被引：0
|
作者：
Maspanov, Iivi [1 ]
Valdur, Riin [1 ]
机构：
[1] Tallinn Univ Technol, EE-200108 Tallinn, Estonia
来源：
ACCOUNTING AND PERFORMANCE MANAGEMENT PERSPECTIVES IN BUSINESS AND PUBLIC SECTOR ORGANIZATIONS, CONFERENCE PROCEEDINGS | 2005年
关键词：
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Sarbanes-Oxley Act was introduced in the USA in 2002 in response to large accounting and auditing frauds including Enron, WorldCom and Arthur Andersen. The main aim of the law is to restore the public confidence in accounting and reporting practices. Sarbanes-Oxley Act with its extensive standards applies to the US public companies as well as their relatively large subsidiaries outside the US, and their auditors. This includes Europe and also Estonia which means that Europe needs to acknowledge the requirements of SOX.
引用
收藏
页码：72 / 75
页数：4
相关论文
共 50 条
  • [1] An historical perspective on the Sarbanes-Oxley Act
    Govekar, Paul L.
    JOURNAL OF MANAGEMENT HISTORY, 2008, 14 (03) : 284 - +
  • [2] The goals and promise of the Sarbanes-Oxley Act
    Coates, John C.
    JOURNAL OF ECONOMIC PERSPECTIVES, 2007, 21 (01): : 91 - 116
  • [3] The Unintended Effects of the Sarbanes-Oxley Act
    Chhaochharia, Vidhi
    Otto, Clemens A.
    Vig, Vikrant
    JOURNAL OF INSTITUTIONAL AND THEORETICAL ECONOMICS-ZEITSCHRIFT FUR DIE GESAMTE STAATSWISSENSCHAFT, 2011, 167 (01): : 149 - 164
  • [4] The Ripple Effects of the Sarbanes-Oxley Act
    Voigt, Stefan
    JOURNAL OF INSTITUTIONAL AND THEORETICAL ECONOMICS-ZEITSCHRIFT FUR DIE GESAMTE STAATSWISSENSCHAFT, 2011, 167 (01): : 165 - 167
  • [5] An institutional perspective of the Sarbanes-Oxley Act
    Baker, Richard L.
    Bealing, William E., Jr.
    Nelson, Donald A.
    Staley, A. Blair
    MANAGERIAL AUDITING JOURNAL, 2006, 21 (01) : 23 - +
  • [6] Halliburton executive blasts Sarbanes-Oxley Act
    Fletcher, S
    OIL & GAS JOURNAL, 2003, 101 (23) : 26 - 27
  • [7] Sarbanes-Oxley
    Factor, Mallory
    FORTUNE, 2006, 154 (05) : 21 - 21
  • [8] The Sarbanes-Oxley Act Records management implications
    Stephens, David O.
    RECORDS MANAGEMENT JOURNAL, 2005, 15 (02) : 98 - +
  • [9] Economic consequences of the Sarbanes-Oxley Act of 2002
    Zhang, Ivy Xiying
    JOURNAL OF ACCOUNTING & ECONOMICS, 2007, 44 (1-2): : 74 - 115
  • [10] The propensity to save: The effect of Sarbanes-Oxley act
    James, Hui Liang
    Lirely, Roger
    REVIEW OF FINANCIAL ECONOMICS, 2022, 40 (01) : 77 - 96
12345