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Статті в журналах з теми "Sarbanes-Oxley (SOX) Act"
Bhabra, Harjeet Singh, and Ashrafee Tanvir Hossain. "The Sarbanes-Oxley Act and corporate acquisitions." Managerial Finance 43, no. 4 (April 10, 2017): 452–70. http://dx.doi.org/10.1108/mf-10-2016-0291.
Повний текст джерелаHassabElnaby, Hassan R., Amal Said, and Glenn Wolfe. "Audit Committees Oversight Responsibilities Post Sarbanes‐Oxley Act." American Journal of Business 22, no. 2 (October 28, 2007): 19–32. http://dx.doi.org/10.1108/19355181200700007.
Повний текст джерелаHoag, Matthew, Mark Myring, and Joe Schroeder. "Has Sarbanes-Oxley standardized audit quality?" American Journal of Business 32, no. 1 (April 3, 2017): 2–23. http://dx.doi.org/10.1108/ajb-05-2015-0016.
Повний текст джерелаDeFond, Mark L., and Jere R. Francis. "Audit Research after Sarbanes-Oxley." AUDITING: A Journal of Practice & Theory 24, s-1 (December 1, 2005): 5–30. http://dx.doi.org/10.2308/aud.2005.24.s-1.5.
Повний текст джерелаDeFond, Mark L., Mingyi Hung, Emre Carr, and Jieying Zhang. "Was the Sarbanes-Oxley Act Good News for Corporate Bondholders?" Accounting Horizons 25, no. 3 (September 1, 2011): 465–85. http://dx.doi.org/10.2308/acch-50008.
Повний текст джерелаChang, Hsihui, and Helen HL Choy. "The effect of the Sarbanes–Oxley Act on firm productivity." Journal of Centrum Cathedra 9, no. 2 (December 2, 2016): 120–42. http://dx.doi.org/10.1108/jcc-09-2016-0012.
Повний текст джерелаKaranja, Erastus, and Jigish Zaveri. "Ramifications of the Sarbanes Oxley (SOX) Act on IT governance." International Journal of Accounting and Information Management 22, no. 2 (April 29, 2014): 134–45. http://dx.doi.org/10.1108/ijaim-02-2013-0017.
Повний текст джерелаKwak, Wikil, Yong Shi, and Gang Kou. "Predicting Bankruptcy After The Sarbanes-Oxley Act Using The Most Current Data Mining Approaches." Journal of Business & Economics Research (JBER) 10, no. 4 (March 23, 2012): 233. http://dx.doi.org/10.19030/jber.v10i4.6899.
Повний текст джерелаBurks, Jeffrey J. "Are Investors Confused by Restatements after Sarbanes-Oxley?" Accounting Review 86, no. 2 (March 1, 2011): 507–39. http://dx.doi.org/10.2308/accr.00000017.
Повний текст джерелаHarakeh, Mostafa, Ghida Matar, and Nagham Sayour. "Information asymmetry and dividend policy of Sarbanes-Oxley Act." Journal of Economic Studies 47, no. 6 (April 2, 2020): 1507–32. http://dx.doi.org/10.1108/jes-08-2019-0355.
Повний текст джерелаДисертації з теми "Sarbanes-Oxley (SOX) Act"
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.
Повний текст джерелаÅkerblad, 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.
Повний текст джерелаProblem 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 Enron scandal, further accounting frauds were discovered in the US, such as WorldCom and Tyco. The WorldCom bankruptcy is, as of today, the largest bankruptcy in the world. Following the scandals and the accounting frauds in a number US companies, the US congress passed a law – the Sarbanes-Oxley Act of 2002 (SOX).
Purpose: The purpose of the study is to examine how companies in Sweden have managed to implement SOX Sec. 404 – for ensuring internal control. The researchers will examine how different Swedish companies have approached the issue and how they have chosen to implement SOX sec. 404 in their organisation. Have some companies been more effective in their implementation than others and why? Limitations: SOX cover several areas around internal control and reporting. The authors will mainly study Sec. 404, which treats internal control over financial reporting, and is the section that has demanded most effort to comply with. Methodology: The study was conducted by a qualitative research method by conducting personal interviews with respondents from three different companies in Sweden. All of the participating companies in the study are obliged to comply with SOX. Conclusion: The researchers in this study have identified differences in the approach towards SOX-compliance by the participating organisations. The lack of how to implement guidance and the different approaches taken by companies towards SOX compliance may suggest that there is no supreme implementation guide that is suitable for all companies in order to achieve compliance. Proposals for Further Research: As the implementation phase just recently was completed the authors would like to find out how companies are sustaining compliance in the future. Researchers could focus on sustainable compliance as compared to this study where sustainable compliance is merely limited to one section. In addition, it would be interesting to carry out an in-depth study on one company to evaluate their implementation on a deeper level. This would give the researcher a deeper understanding which is more difficult to achieve when conducting a comparative study.
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.
Повний текст джерелаUnder 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 att kunna besvara denna frågeställning har fyra delsyften tagits fram. Tillvägagångssättet för uppsatsen grundar sig på en kvalitativ ansats då regelverken som jämförs är av kvalitativ karaktär. Data inhämtas till största delen från skriftliga källor och kompletteras med en undersökning av 15 bolags årsredovisningar samt intervjuer. De teorier som är relevanta för uppsatsen är Bolagsstyrning, Intressentmodellen, COSO-modellen, Agentteorin samt CSR. Författarna har även använt vetenskapliga artiklar och tidigare forskning för att erhålla ytterligare djup i diskussionerna. Bolagskoden omfattar alla börsbolag på A-listan samt de bolag på O-listan med ett marknadsvärde överstigande 3 miljarder kronor. Syftet med Bolagskoden är att förbättra bolagsstyrningen och den interna kontrollen samtidigt som kunskapen och förtroendet för bolagens redovisning ska förstärkas. Koden verkar som ett komplement till Aktiebolagslagen. Grundprincipen är ”följ eller förklara”. Avvikelser ska motiveras av bolagen. En bolagsstyrningsrapport med information om hur Bolagskoden tillämpas skall bifogas bolagens årsredovisning. SOX är en lag som berör alla bolag, såväl amerikanska som utländska, som agerar på den amerikanska marknaden. Bolag kan även beröras av SOX indirekt genom att de sköter en del av bolagens verksamhet via outsourcing eller är underleverantörer. Syftet med lagen är att återställa investerarnas, de anställdas samt den aktieköpande allmänhetens förtroende för noterade bolag samt att garantera att den information som finns i den finansiella rapporteringen stämmer med verkligheten. Efter genomgång av de 15 utvalda bolagen fann författarna att bolagen har en tendens att avvika från samma punkter. Dessa är: 2.1.2 och 2.1.3 som behandlar valberedningen, 3.8.2 som behandlar bolagens revisionsutskott samt 4.2.1 som behandlar ersättningsutskott och dess oberoende. Uppsatsen visar att det existerar skillnader mellan regelverken. Den primära skillnaden är att Bolagskoden grundar sig på ”följ eller förklara”- principen. SOX däremot grundar sig på ”följ”- principen. Författarna anser att vissa av regelverkens skillnader kan användas för att utveckla Bolagskoden till det bättre. En harmonisering av Bolagskoden och SOX bör ske gällande dessa skillnader. Den ökade globaliseringen leder till att mer enhetliga redovisningsstandarder efterfrågas, vilket är problematiskt då nationernas redovisningstraditioner och samhällsstrukturer skiljer sig markant åt. Att implementera SOX fullt ut i Sverige skulle troligtvis inte fungera i praktiken då Sverige generellt sett inte har samma hårda sanktionssystem mot brott som USA har. En kompromiss mellan regelverken skulle kunna öka incitamentet för ansvarstagande och skapa en bra miljö för god redovisningssed anser författarna. Genom denna uppsats har författarna kommit fram till att Bolagskoden inte fungerar i sin nuvarande form, men att applicera SOX fullt ut är inte ett alternativ. Författarna förespråkar en striktare regelsamling än den som existerar i Sverige.
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/.
Повний текст джерелаDr. Bryan Church, Committee Chair ; Dr. Eugene Comiskey, Committee Member ; Dr. Arnold Schneider, Committee Member ; Dr. Charles Mulford, Committee Member ; Dr. Haizheng Li, Committee Member.
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.
Повний текст джерелаUppsatsnivå: C
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.
Повний текст джерелаFernandes, 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.
Повний текст джерелаDesde 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 regulamentos e recomendação emitidas pela CMVM. A União Europeia de modo a harmonizar o funcionamento eficiente do seu mercado de capitais emitiu o Regulamento N.º 1606/2002, com o objectivo de assegurar um elevado grau de transparência e credibilidade da informação financeira. Este estudo tem por objectivo analisar as alterações normativas na auditoria após a aprovação da lei “Sarbanes Oxley Act” e verificar se tiveram efeitos na opinião do Auditor. Para perceber como evoluiu a opinião do auditor, neste período de grandes alterações, realizamos um estudo empírico, onde analisamos os relatórios de auditoria das sociedades cotadas pertencentes ao PSI Geral no período de 2001 até 2008. De acordo com os dados obtidos, concluímos que a opinião do revisor/auditor teve uma evolução significativa positiva. Esta conclusão foi reforçada, pelos relatórios positivos, obtidos pela Comissão do Controlo de Qualidade em igual período, em matéria de controlo de qualidade programados aos revisores/auditores.
Since the year 2002 to date there were several important events relating to audit in the European Union and USA. In the U.S., there is the Sarbanes Oxley Act of 2002 which was passed in the wake of major financial scandals that have occurred all over the place, but with a focus in the U.S. The law intended to protect investors through the precision and reliability of financial statements of companies issuing securities. In Portugal, the listed companies follow the regulations and recommendations issued by the CMVM. The European Union in order to harmonize the efficient functioning of its market capital has issued Regulation No. 1606/2002, with the aim of ensuring a high degree of transparency and credibility of financial reporting. This study aims to examine the legislative changes in the audit since the enactment of the Sarbanes Oxley Act and determine whether effects on the opinion of the Auditor. To understand how the auditor's opinion has changed in this period of great change, we conducted an empirical study, which analyzed the audit reports of listed companies belonging to PSI General from 2001 until 2008. According to these data, we conclude that the opinion of the auditor had a significant positive. This conclusion is reinforced by the positive reports obtained by the Committee on Quality Assurance in the same period, in terms of quality control programmed to reviewers/auditors.
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.
Повний текст джерелаMaster Thesis in Business Administration within the Civilekonomprogram at Jönköping International Business School Title Keeping track of SOX – A case study of the implementation of SAP GRC Version 10 in parts of the ABB Group Authors Lars Björmsjö, Jacob Öberg Tutor Gunnar Rimmel Subject terms GRC, internal control, SAP, Sarbanes-Oxley Act Abstract Background (and problem): In the reflections of the accountings scandals that occurred in the beginning of this millennium, legislations have tightened to prevent this kind of event to reoccur. Legislations like SOX provide clear directives on how companies should strengthen their internal controls. Compliance with SOX is a costly affair when, they place heavy demands on internal controls and systems to manage the increased controls. Problem discussion to this thesis is based on the requirements to comply with SOX and how an international company can use a tool like SAP GRC to meet the stricter requirements Purpose: The purpose of this thesis is to conduct a case study on how the process behind the implementation of SAP GRC version 10 looks in a multi-national company such as ABB and the role played by SOX in the implementation process. Delimitations: The authors have chosen to delimitate thesis merely to look at the implementation of SAP GRC, and do not look at other players at the market, nor their GRC solutions. Furthermore, the authors have chosen to only look at the implementation of SAP GRC at ABB in the United Kingdom. Method: The study has only a qualitative approach. The study is a case study which means that personal contact in the form of telephone interviews has been the only method to gather data for empirical choose of the authors. Results and Conclusions: The authors' conclusion of the study acknowledges that SOX has a very important role in the implementation of SAP GRC, and is the main reason for the implementation. Furthermore, it has emerged that the implementation is a very comprehensive work, which is very costly in both monetary and time measures. However the authors have concluded that implementing SAP GRC is the most efficient and cost effective way to comply with SOX from an ABB perspective. Discussion: According to the authors opinion there are a few areas for improvement in the use of GRC at ABB, in order to get the most out of the tool and to streamline the management of risks. Due to the lack of current research within the field, the authors would find it very interesting if a scientifically based definition of GRC would be investigated.
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.
Повний текст джерелаSarbanes-Oxley Act, SOX, har inneburit stora förändringar för de företag som
är noterade på en amerikansk börs. Med höga krav på en struktur för interna
kontroller av processer inom företaget har detta inneburit mycket arbete för
företagen och revisorer. Framförallt under införandet men även efteråt i det
dagliga arbetet.
I denna uppsats redogör vi för hur svenska företag ser på Sarbanes-Oxley Act
och vad de anser om hur väl regelverket uppfyller sina mål att förhindra fel
och fusk i redovisningen samt den finansiella rapporteringen. För att komma
fram till våra slutsatser har vi intervjuat sex olika personer som på något sätt
kommer eller har kommit i kontakt med SOX. Det är svar från personer på
ABB, AstraZeneca, Autoliv, Ericsson samt Ernst & Young som varit grunden
i vårt arbete.
Det visade sig att de alla ansåg att SOX höjt kvaliteten i deras redovisning och
hjälpt dem att hitta felaktigheter i ett tidigare skede. Dock är det tveksamt om
regelverket motverkar de riktigt omfattande bedrägerier vi sett och kanske
även i fortsättningen kommer se.
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.
Повний текст джерелаPurpose; 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.
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.
Results/conclusions; Important obstacles that prevented adoption of the innovation had to do the characteristic of the innovation and the size and complexity of the organization; however we believed that the most significant blockade against change was the non-existing communication between the three different parties, namely consultants, managers and end-users.
Книги з теми "Sarbanes-Oxley (SOX) Act"
Reed, G. Edward. Darned SOX: The Sarbanes-Oxley Act two years on. Ottawa, ON: Conference Board of Canada, 2004.
Знайти повний текст джерелаHugh, Taylor. The Joy of SOX. New York: John Wiley & Sons, Ltd., 2006.
Знайти повний текст джерелаThe joy of SOX: Why Sarbanes-Oxley and service-oriented architecture may be the best thing that ever happened to you. Indianapolis, IN: Wiley Pub., 2006.
Знайти повний текст джерелаCobiT and the Sarbanes-Oxley Act: The SOX Guide for SAP Operations. Rheinwerk Publishing Inc., 2007.
Знайти повний текст джерелаMiller SOX 404 for Small, Publicly Held Companies (2006), with CD. CCH, 2005.
Знайти повний текст джерелаSteinberg, Marc I. The SOX and Dodd-Frank Acts—Modern Federal Corporate Governance Initiatives. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780199934546.003.0005.
Повний текст джерелаЧастини книг з теми "Sarbanes-Oxley (SOX) Act"
Michels, Thomas, and Anna Krzeminska. "Sarbanes-Oxley Act und Six Sigma als Instrumente des Prozess-Controllings bei der AXA Konzern AG." In Organisations-Controlling, 135–51. Wiesbaden: Gabler, 2006. http://dx.doi.org/10.1007/978-3-8349-9265-9_5.
Повний текст джерелаShaurette, Ken M. "Sarbanes-Oxley Act of 2002 (SOX)." In Encyclopedia of Information Assurance, 2567–74. CRC Press, 2010. http://dx.doi.org/10.1081/e-eia-120046597.
Повний текст джерелаPilewski, Bonnie A. Goins. "Sarbanes-Oxley Act of 2002 (SOX): Compliance." In Encyclopedia of Information Assurance, 2575–81. CRC Press, 2010. http://dx.doi.org/10.1081/e-eia-120046849.
Повний текст джерелаMishra, Sushma, and Gurpreet Dhillon. "The Impact of the Sarbanes-Oxley (SOX) Act on Information Security." In Information Security and Ethics, 2545–60. IGI Global, 2008. http://dx.doi.org/10.4018/978-1-59904-937-3.ch170.
Повний текст джерелаReady, Kathryn J., Milorad Novicevic, and Monica Evans. "Human Resources Information Systems Role in Sarbanes Oxley (SOX) Compliance." In Encyclopedia of Human Resources Information Systems, 471–76. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-59904-883-3.ch069.
Повний текст джерела"Models of Willingness-to-Comply." In Complex Systems and Sustainability in the Global Auditing, Consulting, and Credit Rating Agency Industries, 65–103. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7418-8.ch003.
Повний текст джерелаLasluisa, Solomon, Ivan Rodero, and Manish Parashar. "Software Design for Passing Sarbanes-Oxley in Cloud Computing." In Software Design and Development, 1659–74. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-4301-7.ch080.
Повний текст джерелаdos Santos, Fábio, Helena Inácio, and Maria Anunciação Bastos. "Qualitative Study of Fraud Causes in the 21st Century." In Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance, 102–27. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-8754-6.ch006.
Повний текст джерелаSingh, Kuldeep, Madhvendra Misra, and Jitendra Yadav. "Indian Corporate Governance with Relation to Sarbanes Oxley (SOX) Act: Proposing Business Intelligence (BI) and Blockchain as an Integrated Key Strategy." In The Convergence of Artificial Intelligence and Blockchain Technologies, 145–58. WORLD SCIENTIFIC, 2022. http://dx.doi.org/10.1142/9789811225079_0007.
Повний текст джерелаYakovlev, Alexander. "Business Intelligence in Corporate Governance and Business Processes Management." In Diagnostic Test Approaches to Machine Learning and Commonsense Reasoning Systems, 249–69. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-1900-5.ch011.
Повний текст джерела