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
收藏
页码：39 / +
页数：7
相关论文
共 50 条
  • [41] Corporate governance in Turkey: reform and convergence
    Arsoy, Aylin Poroy
    Crowther, David
    SOCIAL RESPONSIBILITY JOURNAL, 2008, 4 (03) : 407 - 421
  • [42] Corporate governance and its reform in Hong Kong: a study in comparative corporate governance
    Michael, Bryane
    Goo, S. H.
    CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2015, 15 (04): : 444 - 475
  • [43] Navigating the Future: Blockchain's Impact on Accounting and Auditing Practices
    Sheela, Sundarasen
    Alsmady, Ahnaf Ali
    Tanaraj, K.
    Izani, Ibrahim
    SUSTAINABILITY, 2023, 15 (24)
  • [44] Corporate Governance, Fair Value and Accounting Reforms
    Zhang Zhiying
    PROCEEDINGS OF 2011 INTERNATIONAL SYMPOSIUM - ACCOUNTING INFORMATION SYSTEM AND CORPORATE GOVERNANCE, 2011, : 145 - 148
  • [45] MATERIALITY IN ACCOUNTING AND AUDITING
    Kumor, Iwona
    Mackowiak, Ewa
    ECONOMIC AND SOCIAL DEVELOPMENT (ESD 2018): 32ND INTERNATIONAL SCIENTIFIC CONFERENCE ON ECONOMIC AND SOCIAL DEVELOPMENT, 2018, : 218 - 225
  • [46] Accounting discretion, corporate governance, and firm performance
    Bowen, Robert M.
    Rajgopal, Shivaram
    Venkatachalam, Mohan
    CONTEMPORARY ACCOUNTING RESEARCH, 2008, 25 (02) : 351 - +
  • [47] Are corporate governance attributes associated with accounting conservatism?
    Lim, Roslinda
    ACCOUNTING AND FINANCE, 2011, 51 (04) : 1007 - 1030
  • [48] Corporate governance, accounting outcomes, and organizational performance
    Larcker, David F.
    Richardson, Scott A.
    Tuna, Irem
    ACCOUNTING REVIEW, 2007, 82 (04) : 963 - 1008
  • [49] Corporate governance and tax avoidance: Evidence from governance reform
    Kerr, Jon N.
    Price, Richard
    Roman, Francisco J.
    Romney, Miles A.
    JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2024, 47
  • [50] The impact of the crisis on financial reporting, accounting and auditing
    Sabovic, Serif
    Miletic, Slavomir
    Sabovic, Sejla
    TECHNICS TECHNOLOGIES EDUCATION MANAGEMENT-TTEM, 2010, 5 (03): : 613 - 620
12345