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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, 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...

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...

Accounting Board Oversight

The Sarbanes-Oxley Act of 2002 mandates that company management to assess and report the effectiveness of their internal control e...

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 ...

MORAL REASONING AND FINANCIAL REPORTING DECISIONS

charged for overstating financial statement income in an attempt to make their income statements and balance sheets appear more at...

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...

SOX COMPLIANCE AND TECHNOLOGY AS A LUXURY

(rather than rules-based) guidance, based on managements judgment. * Soon to be required? There will be a time during which tax-ex...

Sarbanes-Oxley: An Analysis

signed into law in 2002 as a response to the number of corporate corruption cases and accounting scandals. The primary purpose of ...

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 ...

How Accounting Rules Change

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

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...

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...

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...

The Relevance of Sarbanes-Oxley in this Global Society

it is involved with (Marlin, 2005). Indeed, not only has Sarbanes Oxley impacted peer review, but also it has impacted the entire ...

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...

SARBANES-OXLEY, A BRIEF ANALYSIS

Covers two sections of the Sarbanes-Oxley Act of 2002; that of outside auditors and Section 404, Internal Reporting. There are 4 s...

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...

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...

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 ...

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...

SOX Audits

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

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...

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...

SAS 99 Compliance and Lucent

financial information and balance sheet, its first a good idea to examine what, exactly, compliance means under Sarbanes-Oxley and...

Increased Corporate Governance Effects Assessed

the long term. A third hypothesis is that these sustainably-minded organizations outperform non-Index firms over the long t...

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...