Log in

Relevant bibliographies by topics / Sarbanes-Oxley Act (SOX) / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Sarbanes-Oxley Act (SOX).

Dissertations / Theses on the topic 'Sarbanes-Oxley Act (SOX)'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 20 dissertations / theses for your research on the topic 'Sarbanes-Oxley Act (SOX).'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Moore, Angelina N. "Attorney-Client Privilege and the Sarbanes-Oxley Act." Ohio University Honors Tutorial College / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1461079780.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Åkerblad, Patrik, Mikael Johansson, and Elin Jangvik. "Implementation of Section 404 of the Sarbanes-Oxley Act in a Swedish Environment." Thesis, Halmstad University, School of Business and Engineering (SET), 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-990.

Full text

Abstract:

<p>Problem Area: The American company Enron was the seventh largest company notated on the stock market when it went bankrupt due to extensive accounting frauds in December 2001. By manipulating the financial reports, the management of Enron was able to hide huge debts through transactions with external companies. Therefore, they were able to deceive the public by reporting huge profits while the company, in reality, was generating a negative result. As a result of the bankruptcy, 40 billion dollars disappeared and tens of thousands of employees lost their jobs and pension savings. After the E

APA, Harvard, Vancouver, ISO, and other styles

3

Andersson, Helena, and Tove Jälmestål. "Svensk kod för bolagsstyrning och Sarbanes-Oxley Act : Bör dessa harmoniseras?" Thesis, Södertörn University College, School of Business Studies, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1262.

Full text

Abstract:

<p>Under slutet av 1900-talet och början av 2000-talet skakades USA av stora redovisningsskandaler. Som en följd av dessa skandaler infördes den amerikanska lagen SOX år 2002 för att återskapa förtroendet för bolagens finansiella rapporter. Även Sverige drabbades av redovisningsskandaler, främst Skandia-affären, vilket resulterade i att Bolagskoden uppkom. Då bolag agerar på fler marknader än den inhemska kan problem uppstå med vilka redovisningsstandarder som bolagen skall efterfölja. Uppsatsen ämnar undersöka om Bolagskoden bör harmoniseras med SOX, när det gäller den interna kontrollen. För

APA, Harvard, Vancouver, ISO, and other styles

4

Goh, Beng Wee. "Internal Control Failures and Corporate Governance Structures A Post Sarbanes-Oxley Act (SOX) Analysis." Diss., Available online, Georgia Institute of Technology, 2007, 2007. http://etd.gatech.edu/theses/available/etd-03182007-131548/.

Full text

Abstract:

Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2007.<br>Dr. Bryan Church, Committee Chair ; Dr. Eugene Comiskey, Committee Member ; Dr. Arnold Schneider, Committee Member ; Dr. Charles Mulford, Committee Member ; Dr. Haizheng Li, Committee Member.

APA, Harvard, Vancouver, ISO, and other styles

5

Andersson, Therese, and Sofia Svensson. "SOX 404 : ett nödvändigt ont? Ur svenska bolags perspektiv." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18629.

Full text

Abstract:

Inledning: Som svar på de redovisningsskandaler som förekommit desenaste åren så tillkom lagen Sarbanes Oxley Act i USA. Lagen har ävenpåverkat länder runt om i världen som är noterade på den amerikanskabörsen, därav är även ett antal svenska bolag berörda av lagen. Syftet medlagen är att återställa investerares förtroende för aktiemarknaden ochgarantera att den finansiella informationen från företagen stämmer överensmed verkligheten. För att säkerställa tillförlitligheten i de finansiellarapporterna sätts interna kontroller upp i företagen som gör det lättare attupptäcka fel och bedrägerier i

APA, Harvard, Vancouver, ISO, and other styles

6

Thomas, Isaac L. "Auditor Independence in the United States and the Efficacy of the Sarbanes-Oxley Act of 2002." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1154.

Full text

Abstract:

This paper discusses the history of auditor independence in the United States and the regulation of the public accounting profession over time. Special emphasis is put on the increasing importance that regulators have placed on the perception of auditor independence and on its effectiveness. Next, I analyze the efficacy of the Sarbanes-Oxley Act of 2002 and provide several reasons for its shortcomings. Finally, I provide two distinct suggestions aimed at improving the current audit landscape.

APA, Harvard, Vancouver, ISO, and other styles

7

Fernandes, Lúcia Maria de Oliveira. "Alterações normativas na auditoria após SOX: efeitos na opinião do auditor." Master's thesis, Universidade de Aveiro, 2010. http://hdl.handle.net/10773/3540.

Full text

Abstract:

Mestrado em Contabilidade - Ramo Auditoria<br>Desde o ano de 2002 até à presente data ocorreram diversos acontecimentos importantes relacionados com a auditoria quer na União Europeia quer nos EUA. Nos EUA, surge a lei Sarbanes Oxley Act em 2002, que foi aprovada na sequência dos grandes escândalos financeiros que ocorreram um pouco por todo o lado, mas com especial incidência nos EUA. A referida lei, destina a proteger os investidores através da precisão e da fiabilidade das demonstrações financeiras das empresas emitentes de valores mobiliários. Em Portugal, as empresas cotadas seguem os r

APA, Harvard, Vancouver, ISO, and other styles

8

Öberg, Jacob, and Lars Björmsjö. "Koll på SOX : En fallstudie av implementeringen av SAP GRC Version 10 inom delar av ABB-koncernen." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19271.

Full text

Abstract:

Magisteruppsats i företagsekonomi inom ramen för Civilekonomprogrammet med företagsekonomisk inriktning vid Internationella Handelshögskolan i Jönköping Titel Koll på SOX – En fallstudie av implementeringen av SAP GRC Version 10 inom delar av ABB-koncernen. Författare Lars Björmsjö, Jacob Öberg Handledare Gunnar Rimmel Ämnesord GRC, intern kontroll, SAP, Sarbanes-Oxley Act Sammanfattning Bakgrund (och problem): Med de redovisningsskandalerna som skakat den finansiella världen i början av 2

APA, Harvard, Vancouver, ISO, and other styles

9

Sahlén, Karl-Magnus, and Johan Hagman. "Sarbanes-Oxley Act - Uppfyller den sitt syfte? : En studie av svenska bolags åsikter om SOX och vad den inneburit för dem." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-6262.

Full text

Abstract:

<p>Sarbanes-Oxley Act, SOX, har inneburit stora förändringar för de företag som</p><p>är noterade på en amerikansk börs. Med höga krav på en struktur för interna</p><p>kontroller av processer inom företaget har detta inneburit mycket arbete för</p><p>företagen och revisorer. Framförallt under införandet men även efteråt i det</p><p>dagliga arbetet.</p><p>I denna uppsats redogör vi för hur svenska företag ser på Sarbanes-Oxley Act</p><p>och vad de anser om hur väl regelverket uppfyller sina mål att förhindra fel</p><p>och fusk i redovisningen samt den finansiella rapporteringen. För att komma</

APA, Harvard, Vancouver, ISO, and other styles

10

Berg, Tobias, and Gustav Nadal. "Implementation of the Sarbanes Oxley Act : A study on the problems that can arise when implementing an innovation tool in a company." Thesis, Umeå University, Umeå School of Business, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-1182.

Full text

Abstract:

<p>Purpose; Purpose of this thesis is to review the implementation process of SOX in one company to be able to estimate which factors that are significant for individuals when it comes to accepting SOX as a tool to improving processes.</p><p>Method: Our approach in attacking the reality has been the golden middle-way, which means we have went into the reality with already constructed theories but along as the study went on we have refined theories, thus shifting between inductive and deductive approach.</p><p>Results/conclusions; Important obstacles that prevented adoption of the innovation ha

APA, Harvard, Vancouver, ISO, and other styles

11

Gal-Or, Ronen. "The Choice Between Audit and Consulting Services in the Post-SOX Environment." Diss., The University of Arizona, 2011. http://hdl.handle.net/10150/145472.

Full text

Abstract:

I examine factors influencing accounting firms' and their clients' decisions to pursue an auditing vs. consulting relationship. I employ the Sarbanes Oxley Act (SOX) prohibition on providing both services to the same clients as a natural experiment. Because Deloitte & Touche was the only Big 4 firm to retain its consulting division post-SOX, I compare Deloitte's client switch and retention decisions to those made by its direct competitors. In this context, I investigate how the decision to continue or terminate an audit relationship is influenced by auditor industry specialization, the histori

APA, Harvard, Vancouver, ISO, and other styles

12

Lilja, Hanna, and Jennie Tossavainen. "Uttalandet om intern kontroll enligt SOX sektion 404 : Hur uppfattas det i svenska företag?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18483.

Full text

Abstract:

Den interna kontrollen utgör ett viktigt inslag för att säkerställa attverksamheter bedrivs effektivt. I Sverige följer noterade aktiebolag somhuvudregel Svensk kod för bolagsstyrning (Koden), vilken innehåller kravpå den interna kontrollen, men det kan också bli aktuellt för svenska företagatt även följa andra lagar eller regler för intern kontroll. Den amerikanskalagen Sarbanes-Oxley Act (SOX) innehåller omfattande krav på den internakontrollen och måste följas av svenska företag som är noterade påamerikansk börs, eller som av annan anledning omfattas av den amerikanskalagen. Sektion 404 är

APA, Harvard, Vancouver, ISO, and other styles

13

AduBoateng, David. "THE ROLE OF AUDIT FIRM TENURE IN A FIRM'S PROPENSITY TO DISCLOSE MATERIAL WEAKNESSES IN INTERNAL CONTROLS AFTER SOX." NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/6.

Full text

Abstract:

Audit firm tenure impacts the quality of audit work and the disclosure of material internal control weaknesses. Public firms are required by the Sarbanes Oxley Act of 2002 (SOX) Section 302 to disclose material internal control weaknesses. Researchers debate whether audit firm rotation is necessary for improving audit quality (Chen, Lin, & Lin, 2008). Generally, an auditor needs sufficient time to become familiar with a client's business in order to enhance effective controls and financial reporting. However, long tenure may diminish auditor independence, and in turn reduce the quality of audi

APA, Harvard, Vancouver, ISO, and other styles

14

Svedjeholm, Christoffer. "Ekonomiska incitament och visselblåsning : En komparativ studie." Thesis, Linköpings universitet, Affärsrätt, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-137253.

Full text

Abstract:

Visselblåsarbegreppet har blivit ett allt mer frekvent förekommande inslag inom den unionsrättsliga lagstiftningen, och vikten av att beskydda arbetstagare som bistår myndigheter med information som kan stoppa överträdelser har på senare år uppmärksammats och betonats världen över. I samband med en modernisering och uppdatering av den finansmarknadsrättsliga lagstiftningen, inte minst till följd av den tekniska utvecklingen inom området, valde EU:s lagstiftande organ att göra en markering mot fysiska och juridiska personer som ägnar sig åt överträdelser som kan vilseleda aktörerna på de finans

APA, Harvard, Vancouver, ISO, and other styles

15

Pandya, Dishant D. "A Study on the Effect of the Mandated Change in Board Composition on Firm Performance & CEO Compensation." Cleveland State University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=csu1624556598421205.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Miškovič, Stanislav. "Vývoj regulácie účtovníctva." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11231.

Full text

Abstract:

The objective of my thesis is to outline the evolution of accounting regulation. The thesis describes development of accounting, first regulation forms, emergence of double entry and present globally accepted accounting standards. In my work I enlarge the development of two well known accounting standards GAAP and IAS and their regulation. The convergence project between standard setters' bodies is elaborated as part of present development of accounting regulation. One of next titles in my thesis is the accounting harmonization process in EU as part of accounting regulation and the adoption of

APA, Harvard, Vancouver, ISO, and other styles

17

Gonçalves, Cristina Delgado Tavares Nunes. "SOX – Sarbanes Oxley Act: O desenvolvimento e impacto nas organizações." Master's thesis, 2009. http://hdl.handle.net/10071/1938.

Full text

Abstract:

Este projecto analisa o desenvolvimento e o impacto da Lei Sarbanes-Oxley nas Organizações, desde a sua publicação até aos dias de hoje. Os escândalos financeiros de companhias como Enron e WorldCom reduziram a confiança dos investidores na veracidade constante nas demonstrações financeiras. A Sarbanes Oxley Act, publicada em Agosto de 2002, teve como missão a de restabelecer a ética das operações financeiras no mercado de capitais Norte-Americana, assim como a de proteger os investidores, pela melhoria na precisão e na fiabilidade na divulgação das demonstrações financeiras das empresas. Dest

APA, Harvard, Vancouver, ISO, and other styles

18

Thoa, Nguyen Hong, and 阮洪華. "Relationship between Board power and New product introduction: Evidence from the Sarbanes – Oxley Act (SOX)." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/vka375.

Full text

Abstract:

碩士<br>元智大學<br>財務金融暨會計碩士班(財務金融學程)<br>104<br>This study examines the causal effects of board power on innovative development of firm. We find that less board stock ownership, more independent boards, higher level of director compensation and board power are associated with more innovative activities. We also show some evidence that the positive impacts of independent board, director compensation and board power on firm innovation tend to be weaker after SOX Act. Our study contributes to the literature that firm innovative activities are considerably associated to corporate governance, and this r

APA, Harvard, Vancouver, ISO, and other styles

19

Pires, Ana Isabel Marinho. "Impacto da Lei Sarbanes-Oxley no sistema de controlo interno das empresas cotadas nos EUA : o caso português." Master's thesis, 2008. http://hdl.handle.net/10400.2/586.

Full text

Abstract:

Dissertação de Mestrado em Contabilidade e Auditoria apresentada à Universidade Aberta<br>Em resposta a uma série de grandes escândalos económicos e de forma a restaurar a confiança dos investidores na fiabilidade e adequação do relato financeiro e nas práticas empresariais, foi emitida em 30 de Julho de 2002, a Sarbanes-Oxley Act (SOX). Um dos seus principais objectivos foi o de requerer que as empresas, cotadas nos EUA, reportassem sobre a eficácia dos controlos internos sobre o relato financeiro. A análise do impacto da SOX nos sistemas de controlo interno daquelas empresas é o objectivo d

APA, Harvard, Vancouver, ISO, and other styles

20

He, LUO. "Investor Perceived Earnings Quality and Disclosure of Internal Control Weaknesses." Thesis, 2009. http://hdl.handle.net/1974/5362.

Full text

Abstract:

This study investigates whether disclosures of material weaknesses in a firm’s internal control over financial reporting are associated with lower investor perceived earnings quality. I measure investor perceived earnings quality by a market returns based representation of earnings quality called e-loading developed by Ecker et al. (2006). My empirical tests use sample firms that disclosed at least one material weakness from August 2002 to October 2005. The cross-sectional univariate analysis shows that firms disclosing internal control material weaknesses have lower investor perceived earning

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!