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Negative Aspects of the Sarbanes-Oxley Act

not been given any authority greater than that which resides in with the Security and Exchanges Commission (SEC), which can cause ...

Enron and the 2002 Sarbanes Oxley Act

audit functions were in accordance with Generally Accepted Accounting Principles (GAAP), hiding debt in dummy corporations, as wel...

Analysis of the 2002 Sarbanes Oxley Act

included in this Act is criminal provisions that aimed at preserving evidence of fraud (Leahy, 2003). This means that CPAs and aud...

Internal Control and the Sarbanes-Oxley Act

demands by the federal government to comply with the internal control systems which were really designed with the larger publicly ...

Implications of the Sarbanes-Oxley Act

of the marketplace by big business (Bittlingmayer, 2002). Catanzaro (2000) accuses President Richard Nixon of using antitrust law ...

Investors, Scandal Warnings, and the 2002 Sarbanes-Oxley Act

perception of the regulatory environment is one that inspires confidence that the results and basis of the valuation accurate and...

Consequences of the Sarbanes Oxley Act

long-term ramifications of the Act will be (as its still so new), some of the literature on Sarbanes-Oxley has made some predictio...

Sarbanes Oxley Act, Auditing, and Internal Controls

be realized that internal controls, in and of themselves, are not a goal, but rather, are there to help ensure that an organizatio...

Nonprofit Organizations and 2002's Sarbanes-Oxley Act

any federal money at all, no matter how little or how much (Hamel, 2003) The implications for nonprofit organizations is signifi...

Sarbanes-Oxley Act And Its Impact

receives any federal money at all, no matter how little or how much (Hamel, 2003) Four years after this Act was passed, controve...

Sarbanes-Oxley's Effect on Auditing

the case of the Basel Committee, on organizations audit committees. Attention to Enhanced Corporate Governance Corporate go...

Sarbanes-Oxley Act of 2002

creating the situation present in todays economy. In addition, one could argue that this Act, if implanted earlier, would have hel...

Sarbanes-Oxley Act Of 2002: Intent And Drawbacks

is the economic reality of a company. This leads to a lack of transparency and deception in the structuring of financial transact...

How The Sarbanes-Oxley Act Can Help A Firm Protect Its' Cash

is likely to impact on internal controls and protecting cash come under section 404 (Bryan and Lilien, 2005). Under this section ...

SOX Audits

(2003) commented that the sweeping criminal provisions in the act apply to everyone, including nonprofit organizations. For exampl...

Explaining GAAP and SOX

The writer explains to core elements of the accounting regulatory framework in the US; GAAP and the Sarbanes-Oxley Act. Each is ex...

Safeguards and Penalties for Improper Use of Data and U.S. Law

to criminal issues were not sufficient to address computer fraud. To an extent, wire and mail fraud issues were addressed in the p...

The HealthSouth Scandal

value from dropping.5 He was able to get away with it because he was the person who was charged by the SEC with the responsibility...

Improving Ethics In Finance And Corporate Governance

complying with this law offers many opportunities to improve, such as: * Better documentation of financial matters is required but...

3 Organizational Problems and Proposed Interventions

Texas, Greece, and African states. All of these laws will affect American companies. The most important of the new laws is the fed...

Social Change is Not Reflected by Statutory Law

positivistic rather than classical criminal justice theories. Classical criminal justice theory states that if a person is...

Programs of Internal Control

There will be clear and well defined goals, set and understood procedures, the roles of those involved will be clear and there wil...

Facing Challenges Similar to McBride

the profit the firm produced. There was an underlying guarantee when the scheme was introduced; that their pay would not be any lo...

BACKGROUND AND EXPLANATION OF SARBANES-OXLEY

for major corporations took place in 2004 (Borrus, 2005). Impact on Accounting Controls The Act, for the most part, has...

Corporate Governance

corporate governance has become an issue of regulation as seen with the Sarbanes-Oxley Act of 2002 in the US which indicate the in...

Financial Questions; The Four Financial Statement, The Use of Ratios and Problems with the Sarbanes-Oxley Act

this is also known as the statement of retrained earnings, or in some cases the statement of owners equity. This shows changes in ...

Bank of America and Citigroup Financial Questions

accounts for 2007 (which are the latest available). When looking at the Bank of America the trading assets are worth $162,0643, t...

How Accounting Rules Change

including major accounting firms. While we generally consider the effects of this Act on public companies, Hamel (2003) reminds pe...

A COMPARISON OF NASDAQ AND NYSE/EURONEXT

set by supply and demand than by specific dealers (NYSE and NASDAQ: How They Work, 2009). Finally, the main difference betw...

Whistle Blowing Cases

(Nyberg, 2003). However, when we learn that the claim was made with a demand for $45 million the integrity appears to lose...