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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 전북대학교 산업경제연구소 Asia-Pacific Journal of Business & Commerce Asia-Pacific Journal of Business & Commerce 아태경상저널 제6권 제3호
- 발행연도
- 2014.12
- 수록면
- 1 - 18 (18page)
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Before the late 1980’s, the number of accounting and auditing 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. firms; Enron Corporation, IBM, Xerox, to name a few. These audit failures helped to diminish both the credibility of audited financial statements, accounting profession 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 firms provided their 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. This paper will explore 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 substantial costs associated with being in compliance with SOX. While many people are still skeptical about SOX’s ability to mitigate future scandals a series of empirical research provides evidence that SOX is working as it helps US corporations to produce financial statements with less misstatements and discretionary accruals.
목차
Abstract
1. Introduction
2. Pros and Cons of SOX
3. The Implications of SOX on the Accuracy of Financial Statement
4. Effects on Audit Committees of Public Firms Boards of Directors
5. Managers (CEO’s and CFO’s) of Public Firms
6. The Impact of Section 404 on Internal Control
7. Previous Legislation and the CEO and CFO Roles
8. Outside Independent Audit Firms
9. What Changes Should Be Made to SOX
10. Conclusions: Will This Work and Servive?
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UCI(KEPA) : I410-ECN-0101-2016-323-001541285