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Student guide to the Sarbanes-Oxley Act : what business needs to know now that it is implemented 🔍
Prentice, Robert A., 1950-; Bredeson, Dean South-Western Cengage Learning; South-western/Cengage Learning, 2nd ed., Mason, Ohio, Ohio, 2010
英语 [en] · PDF · 5.0MB · 2010 · 📗 未知类型的图书 · 🚀/ia · Save
描述
Enron was once the seventh largest company on the Fortune 500. Yet, in the wake of revelations of accounting irregularities and securities fraud, it became entangled in the greatest business scandal of a generation and, after declaring bankruptcy, essentially blinked out of existence. Similar accounting scandals at Global Crossing, Tyco, WorldCom, Adelphia, HealthSouth, and other companies prompted Congress to pass the Sarbanes-Oxley Act (SOX) in June of 2002. This revolutionary act, which embodies the most significant securities law changes since the original federal securities laws of 1933 and 1934, contains provisions that create a new federal agency, restructure the entire accounting industry, reform Wall Street practices, dramatically alter corporate governance practices here and abroad, and attack insider trading and obstruction of justice. A lot has happened since its passage. The Public Company Accounting Oversight Board (PCAOB) has come into being and the PCAOB and the Securities Exchange Commission (SEC) have issued countless rules to implement Sarbanes-Oxley's many legislative mandates. This short guide focuses not only on what each part and section of the SOX means but also on what businesses need to know now that is has been implemented.
备选作者
Robert Prentice, Dean Bredeson
备选作者
Roger Miller; Dean Bredeson
备选作者
Robert A. Prentice
备用出版商
Mason, Ohio: South-Western Cengage Learning
备用版本
United States, United States of America
备用版本
2nd ed, Mason, Ohio, c2010
备用版本
2, 2009
元数据中的注释
[curator]aababon@innodata.com[/curator][date]20220906232214[/date][state]freeze[/state]
备用描述
75 p. ; 22 cm
开源日期
2023-06-28
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