Download or read book Overview of the Sarbanes Oxley Act of 2002 with Other Changes in Auditing and the Public Accounting Profession written by Alvin A. Arens and published by Prentice Hall. This book was released on 2004 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Introduction to Business written by Lawrence J. Gitman and published by . This book was released on 2024-09-16 with total page 1455 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Download or read book The Sarbanes Oxley Act A brief introduction written by Andreas Bauer and published by GRIN Verlag. This book was released on 2008-07-21 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2007 in the subject Business economics - Law, grade: 1,3, IPAG Ecole Supérieure de Commerce Nice, course: Financial Management, language: English, abstract: This paper provides a brief but complete introduction of the Sarbanes- Oxley Act (SOX). After providing the aims that were pursed by the United States legislation by introducing this act, the paper gives an overview of the provisions of the Sarbanes- Oxley Act. This overview deals with every single provision and describes the inherent measures. Ultimately the last section of this paper delivers an overview of the criticism raised by different scholars and experts concerning the Sarbanes- Oxley Act.
Download or read book Accounting Reform and Investor Protection Reports bills and the Sarbanes Oxley Act of 2002 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and the Global Economy After Sarbanes Oxley written by Don E. Garner and published by Routledge. This book was released on 2014-12-18 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is essential for students and practitioners in accounting, international business, finance, and economics. In a straightforward and readable style, it focuses on the changing accounting and auditing standards in national and global economies in the post-Enron/Arthur Andersen era. The authors clarify the reasons behind and consequences of the accounting profession's failure in auditing and self-regulation, as most firms placed consulting profits ahead of public audit duties. They show how Sarbanes-Oxley solutions, while not perfect, are major contributors to the profession's redemption, and have enabled it to rise to new heights of service and revenue. The book offers a detailed examination of accounting practitioners' past challenges and future prospects. It provides a realistic analysis of specific issues facing accounting and auditing firms today, including the growing problem of independence; the need for one set of international accounting standards and one set of auditing standards; adjustments facing the global financial system; and the impact of the Internet and communication systems on accounting firms.
Download or read book The Sarbanes Oxley Act of 2002 written by Thomas G. Bost and published by . This book was released on 2003 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sarbanes Oxley and the New Internal Auditing Rules written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2004-02-05 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sarbanes-Oxley and the New Internal Auditing Rules thoroughly and clearly explains the Sarbanes-Oxley Act, how it impacts auditors, and how internal auditing can help with its requirements, such as launching an ethics and whistle-blower program or performing effective internal controls reviews under the COSO framework. With ample coverage of emerging rules that have yet to be issued and other matters subject to change, this book outlines fundamental blueprints of the new rules, technological developments, and evolving trends that impact internal audit professionals. Order your copy today!
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 Essentials of Sarbanes Oxley written by Sanjay Anand and published by John Wiley & Sons. This book was released on 2011-07-05 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is the importance of Sections 302 and 404? "Implementing" SOX using COSO and COBIT SOX's impact on foreign companies andnonprofits Achieving cost-effective sustainable compliance The evolving role of the SEC and the PCAOB Praise for ESSENTIALS OF SARBANES-OXLEY "Since its enactment in 2002, the Sarbanes-Oxley Act and its Section 404 internal control requirements have caused many a great deal of 'pain and suffering!' With its emphasis on what Sanjay Anand frequently reminds us is the 'real world,' this book should reduce some of that pain as it provides a practical and very realistic approach for an effective implementation of Sarbanes-Oxley internal control processes. The book has references to the new changes in auditing standards and emphasizes achieving sustainable compliance-practical and realistic approaches." —Robert R. Moeller, President, Compliance & Control Systems, Inc. "Sanjay Anand has provided what every busy executive needs, a concise overview of Sarbanes-Oxley Act essentials. His book is a terrific reference text that I recommend to anyone who needs to quickly understand the substance of the Act." —Scott Green, Chief Administration Officer Weil, Gotshal & Manges LLP "If you are looking to put together the various pieces-finance, accounting, audit, legal, IT, ethics-and understand the 'big picture' of the Sarbanes-Oxley Act, there is no other book like this. With 'Tips & Techniques' and 'In the Real World' examples, this book brings lively, practical, tangible, and compressible dimensions to a complex, multifaceted (and often dry) subject. This is essential reading for those new to the process and old hands going into their third and fourth years of SOX. It will also help those in other countries adopting SOX-like internal controls and regulations." —Dr. Anthony Tarantino, Governance, Risk, and Compliance Center of Excellence, IBM, Financial Services Sector, Silicon Valley and New York City Written by Sanjay Anand, one of the world's leading corporate governance, risk management, and regulatory compliance experts, this simple to use book is designed with appreciation for demanding professional obligations, with information always easy to find and at your fingertips. Essentials of Sarbanes-Oxley equips you with the knowledge you and all your company members need to initiate a SOX project, allocate a budget, and help your company achieve compliance.
Download or read book Sarbanes Oxley Act Of 2002 written by United States Congress Staff and published by . This book was released on 2002-01-23 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Sarbanes Oxley Act written by Joseph J. Schantz (II) and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis examines in detail the Sarbanes-Oxley Act of 2002, including the historical events leading up to its enactment and its subsequent effect on the accounting profession. Congress approved the Sarbanes-Oxley Act on July 30, 2002, during the disclosure of immense pecuniary fraud perpetrated by many of America's largest companies. The Act created new requirements and restrictions for auditors, management, and corporations in hopes of correcting and preventing some of the troubles America was facing at the time. The Act establishes the five-member Public Company Accounting Oversight Board, giving it the authority and power to write rules and enforce penalties, which the Securities and Exchange Commission may evaluate. Violations of the Public Company Accounting Oversight Board's rules are considered violations of the 1934 Securities Act. This thesis expresses the importance of the Sarbanes-Oxley Act's implementation as well as the impact of the new laws on the auditing function of the accounting profession. Implementation of the Sarbanes-Oxley Act will hopefully restore the trust of the people and provide reasonable assurance that there will be harsh consequences for unethical and dishonest practices in the auditing profession.
Download or read book Implementation of the Sarbanes Oxley Act of 2002 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2005 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Sarbanes Oxley Act of 2002 written by United States and published by LexisNexis/Matthew Bender. This book was released on 2002 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Wiley CPAexcel Exam Review 2016 Study Guide January written by O. Ray Whittington and published by John Wiley & Sons. This book was released on 2015-12-14 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Auditing and Attestation (AUD). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules. Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts. Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the complete set (AUD, BEC, FAR, REG). Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way. Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement. Available in print format.
Download or read book Wiley CPA Exam Review 2011 Auditing and Attestation written by Patrick R. Delaney and published by John Wiley & Sons. This book was released on 2010-10-05 with total page 697 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive four-volume set reviews all four parts of the CPA exam. With more than 3,800 multiple-choice questions over all four volumes, these guides provide everything a person needs to master the material.
Download or read book The Role of the Accounting Profession in Preventing Another Financial Crisis written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment and published by . This book was released on 2011 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Guide to Forensic Accounting Investigation written by Steven L. Skalak and published by John Wiley & Sons. This book was released on 2015-12-28 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent catastrophic business failures have caused some to rethinkthe value of the audit, with many demanding that auditors take moreresponsibility for fraud detection. This book provides forensicaccounting specialists?experts in uncovering fraud?with newcoverage on the latest PCAOB Auditing Standards, the ForeignCorrupt Practices Act, options fraud, as well as fraud in China andits implications. Auditors are equipped with the necessarypractical aids, case examples, and skills for identifyingsituations that call for extended fraud detection procedures.
