Relevant bibliographies by topics / United States. – Sarbanes-Oxley Act of 2002

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Academic literature on the topic 'United States. – Sarbanes-Oxley Act of 2002'

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Published: 4 June 2021
Last updated: 10 February 2022

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Journal articles on the topic "United States. – Sarbanes-Oxley Act of 2002"

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Sibold, Q.C., Stephen P. "Assessing Canada’s Regulatory Response to the Sarbanes-Oxley Act of 2002: Lessons for Canadian Policy Makers." Alberta Law Review 46, no. 3 (June 1, 2009): 769. http://dx.doi.org/10.29173/alr225.

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The article sets out to show that by adopting the Sarbanes-Oxley Act of 2002 together with other rules of the United States corporate governance regime, Canadian securities regulators moved away from a Canadian, principles-based approach, and not necessarily for the better. It does so by first discussing the unique characteristics of the Canadian capital markets and providing a thorough background into Canada’s corporate governance regime. It then highlights the main provisions of the Act, describes the ensuing debate in Canada, and critically examines Canada’s corresponding regulatory action — the introduction of four rules and a policy. The article asserts that the Sarbanes-Oxley Act of 2002 was an inappropriate model to take for the regulators and recommends a re-evaluation of the perceived need to harmonize with the United States in the area of corporate governance.
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Karim Miajee, Md Rezaul. "The American National System of Corporate Governance." International Journal of Shari'ah and Corporate Governance Research 1, no. 1 (October 21, 2018): 3–21. http://dx.doi.org/10.46281/ijscgr.v1i1.56.

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Introduction Corporate governance (CG) has recently been extensively discussed, intensely debated and variously defined in the United States. For the purposes of this chapter, CG shall mean the internal arrangements within a corporation intended to provide reasonable assurances that corporate directors and officers make and implement decisions in accordance with their duties of care and loyalty to their corporations. CG in the United States is often associated with the recent initiatives taken in the wake of corporate scandals such as Enron and MCI. While the recent initiatives are undoubtedly important, their significance can best be understood in the context of the existing frameworks under corporate and securities law. The current initiatives in the United States (i.e. the recently adopted CG provisions in the listing requirements for the New York Stock Exchange (NYSE) – and the provisions of the Sarbanes–Oxley Act of 2002 – often called “Sarbanes– Oxley”) in important ways simply add to the governance measures already in place pursuant to corporate law and securities regulation in the United States. Only after understanding foundations in corporate law and securities regulation in the United States is it possible to understand the significance, and the limitations, of the recently adopted NYSE listing requirements and of Sarbanes–Oxley. In general, the recent NYSE initiatives attempt to improve the degree of independence among directors of corporations listed there so that they are better able – and more likely – to meet the performance standards currently applicable to directors under corporate law (i.e. duties of care and loyalty), but the NYSE does not change those standards. Unfortunately, the NYSE listing requirements do not have the force of law. Sarbanes–Oxley, on the other hand, in general, attempts to improve the independence of external auditors and corporate directors so that they are better able – and more likely – to prepare public disclosures in form and substance required by US securities regulations. There are also provisions intended to enhance the care with which corporate officers prepare required public disclosures. Unfortunately, Sarbanes–Oxley applies only to disclosure requirements under US securities regulations. With limited exceptions, Sarbanes–Oxley is not specifically intended to apply to directors’ or officers’ broader obligations to their corporations or the standards applicable to their performance of those obligations.
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Gao, Xiaohui, Jay R. Ritter, and Zhongyan Zhu. "Where Have All the IPOs Gone?" Journal of Financial and Quantitative Analysis 48, no. 6 (December 2013): 1663–92. http://dx.doi.org/10.1017/s0022109014000015.

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AbstractDuring 1980–2000, an average of 310 companies per year went public in the United States. Since 2000, the average has been only 99 initial public offerings (IPOs) per year, with the drop especially precipitous among small firms. Many have blamed the Sarbanes-Oxley Act of 2002 and the 2003 Global Settlement’s effects on analyst coverage for the decline in IPO activity. We find very little support for the conventional wisdom, and we offer an alternative explanation. Our economies of scope hypothesis posits that the advantages of selling out to a larger organization, which can speed a product to market and realize economies of scope, have increased relative to the benefits of operating as an independent firm.
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Akowuah, Francis, Xiaohong Yuan, Jinsheng Xu, and Hong Wang. "A Survey of U.S. Laws for Health Information Security & Privacy." International Journal of Information Security and Privacy 6, no. 4 (October 2012): 40–54. http://dx.doi.org/10.4018/jisp.2012100102.

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As healthcare organizations and their business associates operate in an increasingly complex technological world, there exist security threats and attacks which render individually identifiable health information vulnerable. In United States, a number of laws exist to ensure that healthcare providers take practical measures to address the security and privacy needs of health information. This paper provides a survey of U.S. laws related to health information security and privacy, which include Health Insurance Portability and Accountability Act (HIPAA),Gramm-Leach-Bliley Act, Sarbanes-Oxley Act of 2002, Patient Safety and Quality Improvement Act of 2005, and Health Information Technology for Economic and Clinical Health (HITECH).The history and background of the laws, highlights of what the laws require, and the challenges organizations face in complying with the laws are discussed.
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Basile, Anthony, Sheila Handy, and Felisha N. Fret. "A Retrospective Look at the Sarbanes-Oxley Act of 2002- Has it accomplished its original purpose?" Journal of Applied Business Research (JABR) 31, no. 2 (March 3, 2015): 585. http://dx.doi.org/10.19030/jabr.v31i2.9155.

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As a result of notable frauds including Enron, WorldCom and Waste Management, the United States Congress enacted the Sarbanes-Oxley Act of 2002 (SOX). The Act would forever change the accounting profession. After a little more than a decade, publicly traded companies have been able to create and implement policies and procedures to ensure compliance with the Act, specifically the provisions set forth in Section 404. Since all public companies have implemented SOX compliance together with other regulations imposed by the Internal Revenue Service and other regulatory agencies into their normal reporting routines, management of these companies have realized further benefits associated with SOX compliance. Because of these reported benefits many private companies have begun to voluntarily implement SOX-like policies and procedures into their own internal framework. This paper will discuss the perceptions of the enactment and implementation of the Act, the associated benefits derived from SOX compliance and reasons why private companies have begun voluntarily adopting SOX-like policiesprocedures and strategies.
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Glover, Steven M., Douglas F. Prawitt, and Mark H. Taylor. "Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change." Accounting Horizons 23, no. 2 (June 1, 2009): 221–37. http://dx.doi.org/10.2308/acch.2009.23.2.221.

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SYNOPSIS: The Sarbanes-Oxley Act of 2002 (SOX) established the Public Company Accounting Oversight Board (PCAOB) to oversee the accounting firms that audit publicly traded companies in the United States. In this commentary we outline why we believe the PCAOB’s audit standard-setting and inspection models are inefficient and dysfunctional. We assert that the Board’s ability to achieve its mission is limited by its early choices, together with its incentives, organizational composition, and structure. We support our assertions with a number of indicators of serious problems and flaws in the current approach. We also present high-level recommendations for change for policy makers, regulators, and leaders in the profession to consider in developing improved approaches to audit standard setting, inspection, and enforcement.
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Fung, Simon Yu Kit, Ferdinand A. Gul, and Jagan Krishnan. "City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing." Accounting Review 87, no. 4 (July 1, 2012): 1281–307. http://dx.doi.org/10.2308/accr-10275.

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ABSTRACT We examine the effects of city-level auditor industry specialization and scale economies on audit pricing in the United States. Using a sample of Big N clients for the 2000–2007 period, and a scale measure based on percentile rankings of the number of audit clients at the city-industry level, we document significant specialization premiums and scale discounts in both the pre- and post-Sarbanes-Oxley Act (SOX) periods. However, the effects of industry specialization and scale economies on audit pricing are highly interactive. The negative effect of city-industry scale on audit fees obtains only for clients of specialist auditors. By contrast, clients of non-specialist auditors obtain scale discounts only when they enjoy strong bargaining power, suggesting that auditors are “forced” to pass on scale economies to clients with greater bargaining power. Data Availability: Data are available from sources identified in the article.
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Gilligan, George Peter. "SOX as a window on transference of corporate governance norms across jurisdictions." Northern Ireland Legal Quarterly 60, no. 4 (March 13, 2020): 403–19. http://dx.doi.org/10.53386/nilq.v60i4.497.

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This paper considers the issue of the transference of norms across jurisdictions in corporate governance contexts through the lens of an Australian case study. The paper focuses on the impacts of the United States of America (US) legislation the Sarbanes-Oxley Act 2002 (SOX) from an Australian perspective. The paper draws on a series of semi-structured interviews (n=14), with senior personnel of: accounting firms; business organisations; consumers; financial exchanges; government; institutional investors; investment banks; law firms; private investors; professional associations; and regulators. The findings from the study are that key stakeholders in Australia have taken notice of SOX and its effects in the US, but that the influence of SOX in specifically Australian contexts has been limited. The general perception in Australia seems to be that SOX has had some flaws in its inception and in its subsequent delivery in the US, but also that it has produced some positive outcomes. However, domestic factors and influences are overwhelmingly more important in shaping how financial regulation and corporate governance evolve in Australia. Therefore, it seems that SOX does not signify in any substantive way a regulatory hegemony emanating from the US that determines financial market regulation or the evolution of corporate governance in Australia.
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Black, Ervin L., Theodore E. Christensen, Paraskevi Vicky Kiosse, and Thomas D. Steffen. "Has the Regulation of Non-GAAP Disclosures Influenced Managers’ Use of Aggressive Earnings Exclusions?" Journal of Accounting, Auditing & Finance 32, no. 2 (July 27, 2016): 209–40. http://dx.doi.org/10.1177/0148558x15599131.

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The frequency of non-GAAP (or “pro forma”) reporting has continued to increase in the United States over the last decade, despite preliminary evidence that regulatory intervention led to a decline in non-GAAP disclosures. In particular, the Sarbanes–Oxley Act of 2002 (SOX) and Regulation G (2003) impose strict requirements related to the reporting of non-GAAP numbers. More recently, the Securities and Exchange Commission (SEC) has renewed its emphasis on non-GAAP reporting and declared it a “fraud risk factor.” Given the SEC’s renewed emphasis on non-GAAP disclosures, we explore the extent to which regulation has curbed potentially misleading disclosures by investigating two measures of aggressive non-GAAP reporting. Consistent with the intent of Congress and the SEC, we find some evidence that managers report adjusted earnings metrics more cautiously in the post-SOX regulatory environment. Specifically, the results suggest that firms reporting non-GAAP earnings in the post-SOX period are less likely to (a) exclude recurring items incremental to those excluded by analysts and (b) use non-GAAP exclusions to meet strategic earnings targets on a non-GAAP basis that they miss based on Institutional Brokers’ Estimate System (I/B/E/S) actual earnings. However, we also find that some firms exclude specific recurring items aggressively. Overall, the results suggest that while regulation has generally reduced aggressive non-GAAP reporting, some firms continue to disclose non-GAAP earnings numbers that could be misleading in the post-SOX regulatory environment.
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Boubaker, Sabri. "Editorial: Advances in corporate governance practices." Corporate Board role duties and composition 17, no. 1 (2021): 4–6. http://dx.doi.org/10.22495/cbv17i1editorial.

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Corporate governance has gone through three decades of profound changes in terms of new regulations, new practices, and environmental conditions. Many countries drafted guidelines for best corporate governance practices following Cadbury report (Cadbury, 1992). These practices were mainly related to the board of directors (composition and functioning), internal controls, and internal audit. The Enron scandal followed by the collapse of Arthur Andersen, one of the big five audit firms, and the enactment of the “Public Company Accounting Reform and Investor Protection Act” (Sarbanes-Oxley law) in 2002 were other milestones in the evolution of corporate governance. This law brought about significant changes related to public company accounting oversight, auditor independence, financial disclosure, and corporate responsibility. The financial crisis in 2008 started in the United States and has shaken the world economy. This crisis was due to weak corporate governance that led to fraudulent financial reporting and excessive risk-taking. Grove and Victoravich (2012) consider CEO duality, lack of board independence, weak management control systems, short-termism, weak codes of ethics, and opaque disclosures among the main drivers of this crisis. The COVID-19 has consistently shown that firms with better corporate governance and corporate social responsibility practices were the most resilient entities during the first quarter of the pandemic (Ramelli & Wagner, 2020). All these topics are addressed in this collection of high-quality research papers of this year’s first issue of Corporate Board: Role, Duties, and Composition.
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Dissertations / Theses on the topic "United States. – Sarbanes-Oxley Act of 2002"

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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.

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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.
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Kim, Jaehoon. "Time Series Analysis of Going Private Transactions: Before and after the Sarbanes-Oxley Act." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc31538/.

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Using 1,473 going private transactions completed between 1985 and 2007, I assess whether the increase in going private transactions that occurred after the passage of the Sarbanes-Oxley Act of 2002 (SOX) was driven by SOX, or whether this phenomenon continues an ongoing historical trend. To examine this issue, I initially used structural break tests and intervention analysis. From the initial techniques, I find support that the passage of SOX increased going private transactions for these categories. Secondarily, I use Granger causality tests and impulse response functions to examine the link between going private transactions and the public stock market. When I categorize going private transactions according to the type of acquirer, transaction size, and target industry, I find bi-directional Granger causality relationships between smaller-sized going private transactions and the S&P 500 Index (or Tobin's Q). I also find several unidirectional Granger causality relationships for some categories of going private transactions, based on the type of acquirer or the target industry, to the S&P 500 Index (or to Tobin's Q). The impulse response of going private transactions (or the public stock market) to a shock in the public stock market (or going private transactions) is not immediate, but is delayed two to three quarters. The link between going private transactions and the public stock market is an ongoing phenomenon, continuing a historical trend for going private transactions. For going private transactions with structural breaks, SOX affects the linkage but not for going private transactions with no structural break.
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Borgerth, Vania Maria da Costa. "A lei Sarbanes-Oxley : um caminho para a informação transparente." reponame:Repositório Institucional do BNDES, 2005. https://web.bndes.gov.br/bib/jspui/handle/1408/10055.

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O mercado americano de capitais é reconhecidamente o maior mercado do mundo. Uma série de escândalos de natureza contábil, provocados pela descoberta de transações irregulares em uma de suas maiores empresas, resultou no enfraquecimento do grau de confiança dos investidores, abalando o equilíbrio não apenas do próprio mercado de capitais americano, mas também dos demais mercados internacionais. A Lei Sarbanes-Oxley foi editada com o objetivo restaurar a confiança dos mercados. O sentimento com relação a esta Lei é bastante controverso. Para alguns, ela foi precipitada, pois, o próprio mercado, dado o tempo, se ajustaria aos efeitos da perda de confiança. Desta forma, para estes, a Sarbanes-Oxley representa apenas um aumento desmedido de custos sem o correspondente benefício. Para outros, porém, a Lei representa uma grande oportunidade para se discutir a importância da disseminação de uma cultura empresarial que não veja o lucro como um fim em si mesmo. Este trabalho analisa a Lei à luz dos modernos conceitos de governança corporativa e apresentação de informações contábeis e termina por concluir que a Lei Sarbanes-Oxley, apesar de recente, já foi capaz de alertar administradores do mundo inteiro sobre a necessidade de assumir a responsabilidade sobre a informação por eles prestada, contribuindo para aumentar os níveis de transparência das empresas.
The American capital market is recognisably the greatest market in the world. After several accounting scandals, be set by the discovery of irregularities in one of its most important companies, the level of investor confidence was worldwide shaken, affecting the Market Efficiency Theory. A careful insight into the nature of the misleading transactions attested that they could have been avoided if only companies were not so strongly concerned with financial results that ethics standards and the lack thereof were never considered. In the search to restore market confidence, the American Government issued The Sarbanes-Oxley Act on July 30, 2002. The main objective of this Act is to ensure that managers take responsibility for the transparency and reliability of disclosure though a strong incentive in the adoption of ethical standards as well as good corporate governance procedures linked to a series of sanctions that aim to prevent such wrongdoings from occurring in the future. For some, this Act represents an increase in costs without the correspondent benefit. For others, it represents a great opportunity. The present paper analyses the Act as regards the modern corporate governance theory and concludes that the Sarbanes-Oxely Act, although pretty recent, has already succeeded in making managers more conscious of their responsibility regarding the reliability of information they provide, resulting in improvement both in transparency and corporate governance.
Dissertação (mestrado) - Faculdades IBMEC, Programa de Pós-Graduação e Pesquisa em Administração e Economia, Rio de Janeiro, 2005.
Bibliografia: p. 129-137
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Wang, Qi. "Disclosure of internal control weaknesses and the capital market valuation of earnings surprise after the Sarbanes-Oxley Act of 2002." Click to view the E-thesis via HKUTO, 2008. http://sunzi.lib.hku.hk/hkuto/record/B41290550.

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Gallyamova, Renata F. Bertus Mark J. "The impact of the Sarbanes-Oxley Act of 2002 on the premia paid for target companies in mergers and acquisitions." Auburn, Ala, 2008. http://hdl.handle.net/10415/1521.

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Wang, Qi, and 王祁. "Disclosure of internal control weaknesses and the capital market valuation of earnings surprise after the Sarbanes-Oxley Act of 2002." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B41290550.

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Drimel, Carmen Nagano. "A lei americana Sarbanes-Oxley e sua contribui????o ao estudo dos controles internos de uma subsidi??ria brasileira de uma multinacional do ramo qu??mico." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2006. http://132.0.0.61:8080/tede/handle/tede/427.

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This present assignment consists in the study of Internal Controls and has as goal the research and analysis of the impacts of requirements of the American law Sarbanes-Oxley in a Brazilian subsidiary of multinational of chemichal area. To achieve the purpose of this assignment , besides of the bibliographic surveyed , was done case study in a chemical company related. The case study makes possible na analysis between the bibliographic surveyed and the results reached. The collected data shows the importance of the Sarbanes-Oxley law and however the law is mandatory, it was observed advantages and disadvantages of being in compliance with the Sarvanes-Oxely in the company surveyed.
O presente trabalho consiste no estudo dos Controles Internos e tem como objetivo a pesquisa e an??lise dos impactos dos requerimentos da lei americana Sarbanes-Oxley em uma subsidi??ria brasileira de multinacional do ramo qu??mico. Para atender ao objetivo proposto foi realizado inicialmente um levantamento bibliogr??fico e em seguida, um estudo de caso em uma empresa do ramo qu??mico. O estudo possibilitou uma an??lise entre o a bibliografia pesquisada e os resultados alcan??ados. Os resultados obtidos demonstram a import??ncia da lei Sarbanes-Oxley, e apesar de sua obrigatoriedade, foram verificadas vantagens e desvantagens na empresa objeto da pesquisa.
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Costa, Catarina de Araujo. "Comit?? de auditoria no contexto da lei Sarbanes-Oxley: um estudo da percep????o dos gestores de empresas brasileiras emitentes de American Depositary Receipts - ADRS." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2006. http://132.0.0.61:8080/tede/handle/tede/426.

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Em maio de 2005, 34 empresas brasileiras negociavam American Depositary Receipts (ADRs) na Bolsa de Valores de Nova Iorque (New York Stock Exchange - NYSE), Estados Unidos. Diante da obrigatoriedade de adequar-se ?? Lei Sarbanes-Oxley de 2002, o objetivo geral deste trabalho ?? investigar, na percep????o dos gestores, se o Comit?? de Auditoria ou ??rg??o equivalente das empresas brasileiras contribuiu para minimizar as fraudes, aumentar a transpar??ncia na divulga????o das informa????es cont??beis e melhorar os controles internos. Obtiveram-se 25 respostas de 17 empresas. Os resultados obtidos demonstram a grande relev??ncia do Comit?? de Auditoria, apesar da obrigatoriedade: 56% dos respondentes afirmaram que o comit?? participou ativamente com recomenda????es relacionadas com a avalia????o do sistema de controles internos; 68% consideram-no de grande import??ncia para o bom desempenho da empresa e 71% o manteriam em funcionamento mesmo se, no futuro, sua exist??ncia fosse facultativa.
Em maio de 2005, 34 empresas brasileiras negociavam American Depositary Receipts (ADRs) na Bolsa de Valores de Nova Iorque (New York Stock Exchange - NYSE), Estados Unidos. Diante da obrigatoriedade de adequar-se ?? Lei Sarbanes-Oxley de 2002, o objetivo geral deste trabalho ?? investigar, na percep????o dos gestores, se o Comit?? de Auditoria ou ??rg??o equivalente das empresas brasileiras contribuiu para minimizar as fraudes, aumentar a transpar??ncia na divulga????o das informa????es cont??beis e melhorar os controles internos. Obtiveram-se 25 respostas de 17 empresas. Os resultados obtidos demonstram a grande relev??ncia do Comit?? de Auditoria, apesar da obrigatoriedade: 56% dos respondentes afirmaram que o comit?? participou ativamente com recomenda????es relacionadas com a avalia????o do sistema de controles internos; 68% consideram-no de grande import??ncia para o bom desempenho da empresa e 71% o manteriam em funcionamento mesmo se, no futuro, sua exist??ncia fosse facultativa.
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Pinto, Wander. "A percep????o dos auditores independentes sobre o impacto da lei Sarbanes-Oxley na avalia????o de risco de auditoria." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2007. http://132.0.0.61:8080/tede/handle/tede/432.

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This research treat of the Audit Companies perception related to the regulatory requirements describe in the Sarbanes-Oxley Act 2002 (Sections 302 and 404) and its respective impacts on the audit risk assessment performed by independent auditors on their audit of financial statements. The general objective, although, is to verify the effect and impact of requirements from the sections 302 and 404 of the SOX for the audit risk assessment for independent auditors. The information were obtained in two phases; on the first phase was performed an exploratory study based on a bibliography research; on the second phase was performed a data collection from a questionnaire sent to all Brazilian Audit Companies which are registered in the PCAOB. The result obtained with the questionnaire add with the concepts explored show that these Brazilian Audit Companies consider the SOX - sections 302 and 404 requirements positive related to the audit risk assessment for the audit of financial statements.
Esta pesquisa trata da percep????o das empresas de auditoria independente a respeito da regulamenta????o prevista na Lei Sarbanes-Oxley - 2002 - SOX (Se????es 302 e 404 da Lei) e de seus impactos na avalia????o de riscos de auditoria enfrentados pelo auditor independente em seu trabalho de exame das demonstra????es cont??beis de uma empresa. O objetivo geral foi, portanto, identificar a percep????o do auditor independente quanto ao impacto das se????es 302 e 404 da SOX na quest??o da avalia????o de risco de auditoria das demonstra????es cont??beis. A coleta de informa????es teve duas etapas. Na primeira, realizou-se um estudo explorat??rio por meio de pesquisa bibliogr??fica. Na segunda etapa, o instrumento de coleta de dados consubstanciou-se em question??rio dirigido a todas as empresas brasileiras listadas no PCAOB . O resultado obtido com o question??rio, alinhado aos conceitos explorados na pesquisa bibliogr??fica, indica que as empresas de auditoria consideram positivas as medidas contidas na referida Lei (se????es 302 e 404) em rela????o ?? avalia????o de riscos de auditoria para trabalhos de auditoria de demonstra????es cont??beis.
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Garner, Steve A. "A Study of Firm Location to Examine Disclosures and Governance Using a Dual Approach: Quantitative Analysis Based Upon the Sarbanes-Oxley Act of 2002 and Qualitative Analysis of the Annual Report’s Management Discussion and Analysis." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc799474/.

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The purpose of this dissertation is to investigate the effect of U.S. firms’ geographic location, whether urban or rural, on their corporate disclosure and governance practices. An “urban” firm is one that is headquartered in a large metropolitan area; whereas, a “rural” firm is one that is headquartered some distance from any metropolitan area. Specifically, the study examines whether there are different stock market reactions to urban and rural firms around key event dates relative to the enactment of the Sarbanes-Oxley Act (SOX) on July 30, 2002. Also, the readability and linguistic style in the Management Discussion and Analysis (MD&A) section of public company’s annual reports (Form 10-K) to the Securities and Exchange Commission (SEC) are investigated to determine whether urban and rural firms communicate information differently to investors.
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Books on the topic "United States. – Sarbanes-Oxley Act of 2002"

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Volkwein, Ellen. Die Umsetzung des Sarbanes Oxley Act 2002 in Deutschland. Bremen: Salzwasser-Verl., 2006.

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Hochberg, Yael V. A lobbying approach to evaluating the Sarbanes-Oxley Act of 2002. Cambridge, Mass: National Bureau of Economic Research, 2007.

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US GOVERNMENT. The Sarbanes-Oxley Act of 2002: With analysis. Newark, NJ: LexisNexis/Matthew Bender, 2002.

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Roth, James. Internal audit's role in corporate governance: Sarbanes-Oxley compliance. Altamonte Springs, Fla: Institute of Internal Auditors Research Foundation, 2003.

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Moeller, Robert R. Sarbanes-Oxley and the New Internal Auditing Rules. New York: John Wiley & Sons, Ltd., 2004.

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Sarbanes-Oxley and the new internal auditing rules. Hoboken, N.J: J. Wiley & Sons, 2004.

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E, Ribstein Larry, ed. The Sarbanes-Oxley debacle: What we've learned; how to fix It. Washington, D.C: AEI Press, 2006.

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8

Butler, Henry N. The Sarbanes-Oxley debacle: What we've learned ; how to fix It. Washington, D.C: AEI Press, 2006.

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9

L, McKee David, and McKee Yosra AbuAmara 1948-, eds. Accounting and the global economy under Sarbanes-Oxley. Armonk, N.Y: M.E. Sharpe, 2007.

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Dawson, Steve. Internal control/anti-fraud program for the small private business: A guide for companies not subject to the Sarbanes-Oxley Act. Hoboken, New Jersey: Wiley, 2015.

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Book chapters on the topic "United States. – Sarbanes-Oxley Act of 2002"

1

Davis, Kevin E. "The Birth of Modern Transnational Bribery Law." In Between Impunity and Imperialism, 31–40. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190070809.003.0003.

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This chapter traces the development of modern transnational bribery law in the United States. After a brief discussion of the U.S. Supreme Court’s decision in Oscanyan v. Arms Co., it traces the evolution of domestic anti-bribery law in the United States through the twentieth century. It then discusses the Watergate investigation and scandals involving companies such as Lockheed and United Brands that led to enactment of the U.S. Foreign Corrupt Practices Act of 1977. The historical record sheds light on the moral and economic motivations behind this landmark legislation. Subsequent amendments to the FCPA and related statutes, such as the Sarbanes-Oxley Act, are also discussed.
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Boutros, Andrew. "Investigations, Privacy and Data Security Issues." In From Baksheesh to Bribery, 593–604. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190232399.003.0022.

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When conducting internal investigations, it is critical to understand and consider various U.S. and international privacy and data protection laws. Some of the key laws investigators must consider include the Electronic Communications Privacy Act, the Fair Credit Reporting Act, and the Health Insurance Portability and Accountability Act. In addition, Sarbanes-Oxley in the United States and privacy and data security regimes in other countries and regions, for example Australia and the European Union, contain critical data security provisions, of which internal investigators must be aware. This chapter also includes discussion of other laws pertaining to the subject, such as the Children’s Online Privacy Protection Act, the Communications Act, and the Driver’s Privacy Protection Act.
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