Corporate governance reform: impact on accounting and auditing

被引：3

作者：

Yakhou, Mehenna ^{[1
]}

Dorweiler, Vernon P. ^{[2
]}

机构：

[1] Georgia Coll, State Univ, Accounting, Milledgeville, GA 31061 USA

[2] Michigan Technol Univ, Management & Law, Houghton, MI 49931 USA

来源：

CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY | 2005年 / 5卷 / 01期

关键词：

Corporate governance; Securities; Legislation; Accounting; Auditing;

D O I：

10.1108/14720700510583458

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Purpose - The paper aims to describe the reach of the Sarbanes-Oxley Act that was passed by Congress in 2002 to overcome corporate abuse of federal securities law. Design/methodology/approach - Analysis focused on the impact of the Act on corporate governance and the resulting effects on accounting and auditing functions. Findings - The Act is ab initio to correct corporate officers' abuses. The research provides information of the range of consequences of the Act. Originality/value - The research is novel in reporting on the effects of the Act. It provides duties to parties in the corporation, directors and executive officers (specifically, CEOs and CFOs) and attorneys.

引用

页码：39 / +

页数：7

共 50 条

[1] SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA
Wu, Liansheng
Xiao, Jason
[J]. ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES, 2023, 59 (01): : 1 - 5
[2] Corporate Fraud, Governance, and Auditing
Pagano, Marco
Immordino, Giovanni
[J]. REVIEW OF CORPORATE FINANCE STUDIES, 2012, 1 (01): : 109 - 133
[3] Can forensic accounting impact sustainable corporate governance?
Rehman, Ali
Hashim, Fathyah
[J]. CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2021, 21 (01): : 212 - 227
[4] Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions
Carcello, Joseph V.
Hermanson, Dana R.
Ye, Zhongxia
[J]. AUDITING-A JOURNAL OF PRACTICE & THEORY, 2011, 30 (03): : 1 - 31
[5] "Effects of climate change risk on accounting, finance, auditing and corporate governance" - Special issue
Tunca Caliyurt, Kiymet
[J]. INTERNATIONAL JOURNAL OF CLIMATE CHANGE STRATEGIES AND MANAGEMENT, 2020, 12 (04) : 409 - 410
[6] The impact of EU accession on corporate governance reform in Bulgaria
Ialnazov, D.
[J]. ACTA OECONOMICA, 2007, 57 (02) : 157 - 190
[7] Corporate Governance, Auditing, and Reporting Distortions
Ramanan, Ram
[J]. JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2014, 29 (03): : 306 - 339
[8] What do we know about meta-analyses in accounting, auditing, and corporate governance?
Velte, Patrick
[J]. MEDITARI ACCOUNTANCY RESEARCH, 2019, 27 (01) : 17 - 43
[9] Corporate governance and default risk of firms cited in the SEC’s Accounting and Auditing Enforcement Releases
Cao Z.
Leng F.
Feroz E.H.
Davalos S.V.
[J]. Review of Quantitative Finance and Accounting, 2015, 44 (1) : 113 - 138
[10] "CORPORATE GOVERNANCE" CONCEPT IN ACCOUNTING AND AUDITING LITERATURE-AN OVERVIEW "ANTE" AND "POST" FINANCIAL CRISIS
Alexandrina, Stefanescu Cristina
[J]. MANAGEMENT OF TECHNOLOGICAL CHANGES, BOOK 2, 2011, : 749 - 752

← 1 2 3 4 5 →