Reporting Rules for U.S. and International Lawyers Under Sarbanes-Oxley: Exporting an Unfinished Product?
نویسندگان
چکیده
منابع مشابه
Regulation and Sarbanes-Oxley
Many of the papers in this special issue are concerned with regulation and some with the Sarbanes-Oxley Act (SOX). In this commentary, I will begin by summarizing the arguments for regulation that have been made in the literature.1 I will then consider whether these arguments apply to SOX. I will suggest that, rather than being based on sound principles, regulation often seems to be a consequen...
متن کاملThe Sarbanes-Oxley Act and the Flow of International Listings
This paper examines cross-listing behavior onto U.S. and U.K. stock exchanges following the enactment of the Sarbanes-Oxley Act, and tests two propositions. First, has the rate of foreign cross-listings onto U.S. exchanges decreased in the period following the enactment of the Act? Second, are foreign exchanges in particular, the London Stock Exchange attracting foreign firms in the post-Act pe...
متن کاملWhat ERP systems can tell us about Sarbanes-Oxley
Purpose – To provide background for senior and middle management in information technology organizations who may be in the implementation phase of compliance for Sarbanes-Oxley (SOX). As the information technology (IT) organization looks forward to additional compliance or other IT control frameworks such as COBIT, the paper can help construct a roadmap. Other audiences include senior managemen...
متن کاملGuidelines for Compliance with Sarbanes-oxley
Over the past few years, cases of miserable failure in corporate governance have shocked the financial world. Enron and WorldCom are just two examples of how a few people in a position of power can cause unprecedented damage to hundreds of thousands of people, including investors, employees, and retirees. Lessons thus learned created a wave of regulations, the most significant being the Sarba...
متن کاملHolistic 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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ژورنال
عنوان ژورنال: FIU Law Review
سال: 2008
ISSN: 2643-7759
DOI: 10.25148/lawrev.4.1.11