Download or read book The Sarbanes Oxley Act of 2002 Analysis articles written by and published by . This book was released on 2004 with total page 950 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Analysis of the Sarbanes Oxley Act of 2002 written by Taryn Ann Apgood and published by . This book was released on 2003 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The International Corporate Governance System written by F. Lessambo and published by Springer. This book was released on 2016-01-26 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book 9 Years Later written by David J. Lingelbach and published by . This book was released on 2011 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book In the Name of Entrepreneurship written by Susan M. Gates and published by Rand Corporation. This book was released on 2007-11-21 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Sarbanes Oxley Act of 2002 Analysis articles written by and published by . This book was released on 2004 with total page 1028 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Going Private Decisions and the Sarbanes Oxley Act of 2002 written by Ehud Kamar and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Download or read book The Effectiveness of the Sarbanes Oxley Act of 2002 in Preventing and Detecting Fraud in Financial Statements written by Debra DeVay and published by Universal-Publishers. This book was released on 2006 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Sarbanes Oxley Act of 2002 written by Nick Oberheiden and published by GRIN Verlag. This book was released on 2004-01-03 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Manager s Guide to the Sarbanes Oxley Act written by Scott Green and published by John Wiley & Sons. This book was released on 2004-02-19 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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!
Download or read book SEC News Digest written by United States. Securities and Exchange Commission and published by . This book was released on 1971-07 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lists documents available from Public Reference Section, Securities and Exchange Commission.
Download or read book Impact of the Sarbanes Oxley Act of 2002 Sections 404 and 302 on SEC written by Rebecca Noonan and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Study on the Sarbanes Oxley Act 2002 and Its Implications written by Noreen O'Sullivan and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sarbanes Oxley after Three Years written by Larry E. Ribstein and published by . This book was released on 2005 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article reports on the experience with the Sarbanes-Oxley Act of 2002 in the three years since its passage. In general, the costs have been significant and the benefits elusive. This suggests some lessons for future regulation.
Download or read book Sarbanes Oxley s Effects on Small Firms written by Ehud Kamar and published by . This book was released on 2015 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article presents an overview of the regulatory regime created by the Sarbanes-Oxley Act of 2002 (SOX) and its implications for small firms. We review the available evidence in three distinct domains: compliance costs, stock price reactions, and firms' decisions to exit regulated securities markets.
Download or read book The Sarbanes Oxley Act of 2002 written by Taryn M. Lamot and published by . This book was released on 2005 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Examination of the Impact of the Sarbanes Oxley Act of 2002 written by Edel O'Grady and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
