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CFO/CEO-Board Social Ties, Sarbanes- Oxley, and Earnings Management
CFO/CEO corporate boards earnings management Sarbanes- Oxley
2011/10/9
Prior research suggests that the efficacy of a formally independent member of the board of directors could be undermined by social ties with the CEO. In this study, we examine the relation between CFO...
Team-Based Approaches to Compliance with Section 404 of the Sarbanes-Oxley Act
Sarbanes-Oxley Section 404 information systems teams
2009/12/1
This article reports the results of a research study of how corporations
approached compliance with Section 404 of the Sarbanes-Oxley Act (SOX). For this
study, high ranking corporate managers we...
THE WHISTLEBLOWER PROVISION OF SARBANES-OXLEY: DISCERNING THE SCOPE OF “PROTECTED ACTIVITY”
corporate business scandals shareholders
2009/11/13
In response to Enron and numerous other corporate business
scandals, Congress enacted the Sarbanes-Oxley Act of 2002 (“SOX”)1 to
combat fraudulent accounting practices and other conduct defrauding
...
Rogue Corporations, Corporate Rogues & Ethics Compliance: The Sarbanes-Oxley Act, 2002
Rogue Corporations Corporate Rogues Ethics Compliance
2009/9/30
Managed-mendacity arising from a culture of corporate greed gave birth to the Sarbanes-Oxley Act of 2002. Organizational malfeasance arises from deep within the culture of mega corporations, and consi...