Could the USA’s SOX In-control Regime Serve as an Example for EU Member States?
نویسندگان
چکیده
On 12 November 2021, the European Commission (‘EC’) published a consultation document on strengthening quality of corporate reporting and its enforcement by addressing shortcomings in underlying ecosystem. The duties this EC initiative include examining role that internal controls can play achieving high standard reporting. present article examines existing in-control regime United States whether might serve as an example for EU Member States. controls, statement, standards, Sarbanes-Oxley Act
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ژورنال
عنوان ژورنال: European company law
سال: 2022
ISSN: ['1572-4999', '1875-6530']
DOI: https://doi.org/10.54648/eucl2022013