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.
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页码：72 / 75
页数：4
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