Change Management Controls Compliance With The Sarbanes-Oxley Act Of 2002: An Example From Practice
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چکیده
منابع مشابه
Holistic Compliance with Sarbanes-Oxley
The theory underlying US securities laws is that investors are helpless without reliable information [Zelizer, 2002]. When Enron's collapse and other corporate frauds made it clear that "practically every element of our system of safeguards failed until it was too late to repair the damage," Congress reinforced those laws by passing the Sarbanes-Oxley (SARBOX) Act [O'Malley, 2002]. This new law...
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In the wake of financial frauds and related audit issues, the US Congress passed the Sarbanes-Oxley (SARBOX) Act of 2002. Key to becoming SARBOX compliant are information systems (IS) that satisfy the mandates regarding internal controls, corporate governance, and fraud detection. These legal developments focusing senior management's attention on (1) internal controls are present and functionin...
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In the wake of the Enron and WorldCom accounting scandals, nonaudit services provided by auditors have come under the scrutiny of Congress as reflected in the Sarbanes-Oxley Act of 2002. In an attempt to better understand the impact of the Act, this study sets forth two specific objectives. The first objective is to examine the value relevance of auditor’s fees. The other objective is to invest...
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ژورنال
عنوان ژورنال: Review of Business Information Systems (RBIS)
سال: 2005
ISSN: 2157-9547,1534-665X
DOI: 10.19030/rbis.v9i2.4464