Дисертації з теми "Sarbanes-Oxley (SOX) Act"
Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями
Ознайомтеся з топ-20 дисертацій для дослідження на тему "Sarbanes-Oxley (SOX) Act".
Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.
Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.
Переглядайте дисертації для різних дисциплін та оформлюйте правильно вашу бібліографію.
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.
Gal-Or, Ronen. "The Choice Between Audit and Consulting Services in the Post-SOX Environment." Diss., The University of Arizona, 2011. http://hdl.handle.net/10150/145472.
Повний текст джерелаLilja, Hanna, and Jennie Tossavainen. "Uttalandet om intern kontroll enligt SOX sektion 404 : Hur uppfattas det i svenska företag?" Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18483.
Повний текст джерелаUppsatsnivå: D
AduBoateng, David. "THE ROLE OF AUDIT FIRM TENURE IN A FIRM'S PROPENSITY TO DISCLOSE MATERIAL WEAKNESSES IN INTERNAL CONTROLS AFTER SOX." NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/6.
Повний текст джерелаSvedjeholm, Christoffer. "Ekonomiska incitament och visselblåsning : En komparativ studie." Thesis, Linköpings universitet, Affärsrätt, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-137253.
Повний текст джерелаPandya, Dishant D. "A Study on the Effect of the Mandated Change in Board Composition on Firm Performance & CEO Compensation." Cleveland State University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=csu1624556598421205.
Повний текст джерелаMiškovič, Stanislav. "Vývoj regulácie účtovníctva." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11231.
Повний текст джерелаGonçalves, Cristina Delgado Tavares Nunes. "SOX – Sarbanes Oxley Act: O desenvolvimento e impacto nas organizações." Master's thesis, 2009. http://hdl.handle.net/10071/1938.
Повний текст джерелаThis project examines the development and impact of the Sarbanes-Oxley in Organizations, since its publication until the present day. The financial scandals of companies like Enron and WorldCom reduced investor confidence in the truth contained in the financial statements. The Sarbanes Oxley Act, published in August 2002, had the mission to restore the ethics of financial transactions in capital market North American as well as to protect investors by improving the accuracy and reliability of disclosure of financial statements companies. Thus, we present as the main impacts and development in the SEC in the US-based companies and their subsidiaries around the world, as well as foreign companies with securities in financial American markets. SOX – Sarbanes Oxley Act - o Desenvolvimento e Impacto nas Organizações 9 Similarly, evaluate the players and instruments in the process of improvement and transparency of business information.
Thoa, Nguyen Hong, and 阮洪華. "Relationship between Board power and New product introduction: Evidence from the Sarbanes – Oxley Act (SOX)." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/vka375.
Повний текст джерела元智大學
財務金融暨會計碩士班(財務金融學程)
104
This study examines the causal effects of board power on innovative development of firm. We find that less board stock ownership, more independent boards, higher level of director compensation and board power are associated with more innovative activities. We also show some evidence that the positive impacts of independent board, director compensation and board power on firm innovation tend to be weaker after SOX Act. Our study contributes to the literature that firm innovative activities are considerably associated to corporate governance, and this relation is affected by government regulations.
Pires, Ana Isabel Marinho. "Impacto da Lei Sarbanes-Oxley no sistema de controlo interno das empresas cotadas nos EUA : o caso português." Master's thesis, 2008. http://hdl.handle.net/10400.2/586.
Повний текст джерелаEm resposta a uma série de grandes escândalos económicos e de forma a restaurar a confiança dos investidores na fiabilidade e adequação do relato financeiro e nas práticas empresariais, foi emitida em 30 de Julho de 2002, a Sarbanes-Oxley Act (SOX). Um dos seus principais objectivos foi o de requerer que as empresas, cotadas nos EUA, reportassem sobre a eficácia dos controlos internos sobre o relato financeiro. A análise do impacto da SOX nos sistemas de controlo interno daquelas empresas é o objectivo da presente dissertação, que se focará no caso português. Este documento procura respostas às seguintes questões, relacionadas com os impactos da conformidade SOX no sistema de controlo interno: nível de formalização, nível de maturidade dos controlos, harmonização de controlos entre diferentes departamentos de uma empresa, critérios de identificação dos controlos, tempestividade das alterações e recursos envolvidos. O estudo centra-se em artigos de revistas científicas, bem como na literatura emitida por empresas de auditoria e outra literatura profissional, e num estudo do caso, do qual deriva o fundamento empírico da dissertação. A metodologia baseia-se na análise qualitativa da informação recolhida num estudo de um caso bem sucedido na obtenção da conformidade com a SOX, suportado na revisão da literatura. Concluímos que os impactos no controlo interno, decorrentes da conformidade SOX, são: um maior nível de maturidade e formalização dos controlos; harmonização dos controlos; um enfoque nos controlos financeiros; e um processo de constante actualização destes controlos, com benefícios que assumidamente excederam os seus custos
In response to a number of major corporate scandals and in order to restore public trust in accuracy and reliability of corporate business practices and reporting, was enacted on July 30, 2002, the Sarbanes-Oxley Act (SOX). One of its main provisions was to require public companies, listed in USA, to report on the effectiveness of internal controls over corporate reporting. The analysis of SOX impact, on those companies internal control systems, is the purpose of the present thesis, which will focus on the Portuguese case. Related with SOX compliance impacts on internal control systems, this paper seeks answers to the following matters: level of formalisation, controls maturity levels, harmonization of controls among the different departments of a firm, controls identification criteria, readiness of changes over controls and resources involved. The study relies on articles in scientific periodicals as well as professional literature and on a casestudy, from which derive the empirical foundation of the thesis. The methodology is based on qualitative analysis from a case study witch successfully complied with SOX, supported by the literature review. We have come to the conclusion that the impacts on internal controls, related with SOX compliance, are: a higher level of maturity and formalisation of controls; harmonization of controls; a focus on financial related controls; and a process of constant actualization of this controls, with benefits that were assumed as exceeding their cost
He, LUO. "Investor Perceived Earnings Quality and Disclosure of Internal Control Weaknesses." Thesis, 2009. http://hdl.handle.net/1974/5362.
Повний текст джерелаThesis (Ph.D, Management) -- Queen's University, 2009-12-17 11:41:11.323