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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술대회자료
- 저자정보
- 발행연도
- 2014.11
- 수록면
- 369 - 391 (23page)
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Before the late 1980’s, the number of scandals caused by U.S. corporate financial reporting was not as prevalent as in 90’s and early 2000’. However, in the late 1990’s there were an alarming number of accounting scandals involving large U.S. companies; Enron Corporation, IBM, Xerox, to name a few. These accounting and audit failures helped to diminish both the credibility of audited financial statements and the efficiency of the securities markets. In 2002, in an effort to remedy the shortcomings of the current system, the U.S. Congress passed and the President Bush signed the Sarbanes-Oxley Act (SOX) into law, which changed the way companies provided heir financial information. SOX was created with a number of checks and balances designed to identify problems within organizations, ensure organizations and auditors were acting ethically and responsibly, as well as following the GAAP and GAAS. This paper will explore the many ways that SOX has changed the corporate landscape. Although much can be said about the way SOX altered financial reporting and encouraged transparency for investors, many are still opposed to SOX because of the high costs associated with being in compliance with the Act. While many people are still skeptical about SOX’s ability to mitigate future scandals a series of empirical research provide evidence that SOX is working as it helps US corporations to produce financial statements with less misstatements and discretionary accruals.
목차
Abstract
Ⅰ. Introduction
Ⅱ. Pros and Cons of SOX
Ⅲ. The Implications of SOX on the Accuracy of Financial Statements
Ⅳ. Effects on Audit Committees of Public Company Boards of Directors
Ⅴ. Managers (CEO’s and CFO’s) of Public Companies
Ⅵ. The Impact of Section 404 on Internal Control
Ⅶ. Previous Legislation and the CEO & CFO Roles
Ⅷ. Outside Independent Audit Firms
Ⅸ. What changes should be made to SOX
Ⅹ. Conclusion- Will This Work and Survive ?
References
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UCI(KEPA) : I410-ECN-0101-2016-323-001230283