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Showing 1 to 20 of 57 for “"Sarbanes-Oxley"”.

  1. Changes Needed in Sarbanes-Oxley

    Halstead, Jeffrey Alan, II.2015

    … profession , independence and the applicable Sarbanes-Oxley Act of 2002. The body of this thesis begins with an explanation of fraud and several ways that it can occur in financial reporting. Although fraud has been an issue for as long as businesses have existed, it was a series of recent …

    columbus-state Repository record

  2. Sarbanes-Oxley Act, insider trading and earnings management

    Nting, Rexon TayongUniversity of Glasgow2009

    … of financial market’s regulation pursuant of the Sarbanes Oxley Act of 2002 (SOX). There is currently incomplete knowledge on the relationship between insider trading and earnings management on the one hand and earnings management and firm performance on the other in light of the recent regulatory …

    glasgow Repository record

  3. Audit committee, corporate governance and the Sarbanes-Oxley Act 2002

    Li, ZecongUniversity of Leeds2008

    The Sarbanes-Oxley Act 2002 aimed to improve listed companies' financial reporting standards and protect shareholders' interests. However, most of the provisions are perceived to be costly to U. S. issuers and benefits of the Act have continued to be the subject of much debate. This thesis utilises …

    whiterose Repository record

  4. IT governance in small and medium enterprise post Sarbanes Oxley

    Thomas, Carlos AnthonyInformation Systems and Decision Sciences (Business Administration)2022

    … to the mandated implementation of Section 404 of Sarbanes Oxley (SOX), which oversees the requirements for companies to ensure they have adequate controls in place to safeguard financial data and reporting. Compliance efforts with SOX have disproportionately impacted the finances of small publicly …

    lsu-thes Repository record

  5. Análisis de los costos asociados con la implementación de Sarbanes Oxley

    Gorla, RominaUniversidad Torcuato Di Tella2009

    Esta tesis solo está en formato papel por lo que se debe consultar en la propia Biblioteca Di Tella. La consulta se hace solo bajo reserva escribiendo a serviciosbiblio@utdt.edu.

    utdt Repository record

  6. Automated processes for Sarbanes-Oxley risk management in a UNIX environment

    Bahrenburg, Matthew

    rit Repository record

  7. A Post-Sarbanes-Oxley Implementation Evaluation of Internal Control Effectiveness Judgments

    Seymoure, Suzanne MarieVirginia Tech2009

    … internal control effectiveness judgments. The Sarbanes-Oxley Act (SOX) requires a new mindset for individuals that have responsibility for the internal controls in place at an organization. SOX requires both auditors and management to evaluate the effectiveness of the internal controls over …

    vt Repository record

  8. Can legislation restore public trust? : an analysis of the Sarbanes-Oxley Act 2002

    Chioffi, Vanessa A. (Vanessa Anne), 1968-Massachusetts Institute of Technology2003

    Financial statement requirements, the Board of Directors, and the audit committee all represent methods of controlling the business decision of management in an effort to protect the investments of investors and creditors. At times, management and auditors have incentives to misrepresent the …

    mit Repository record

  9. The impact of radio frequency identification on the Sarbanes-Oxley Act of 2002

    Schannon, David R. (David Reed)Massachusetts Institute of Technology2005

    … the financial markets. Among its provisions, the Sarbanes-Oxley Act of 2002 requires public companies on a best effort basis to set up internal controls and procedures ensuring the proper collection and recording of data in their financial statements. The ambiguity and qualitative nature of the …

    mit Repository record

  10. Two Essays on the Unintended Consequences of Sarbanes-Oxley on Small Banks and Small Businesses

    Howell, Earl C.2013

    <p>These essays examine the impact of the Sarbanes-Oxley Act on small banks (Essay #1) and small businesses (Essay #2). Sarbanes-Oxley (SOX), passed in 2002 by the Congress of the United States, was intended to enhance the security of the public shareholder through extensive reporting and …

    kennesaw Repository record

  11. La importancia de organizar un buen equipo de trabajo en general, demostrando en proyectos Sarbanes Oxley (SOX)

    Rosas Stuardo, SebastiánUniversidad Torcuato Di Tella2006

    Esta tesis solo está en formato papel por lo que se debe consultar en la propia Biblioteca Di Tella. La consulta se hace solo bajo reserva escribiendo a serviciosbiblio@utdt.edu.

    utdt Repository record

  12. Impacto da Lei Sarbanes-Oxley no sistema de controlo interno das empresas cotadas nos EUA : o caso português

    Pires, Ana Isabel Marinho2008

    … 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 …

    aberta Repository record

  13. Essays on the effects of home legal institutions and the Sarbanes-Oxley Act on foreign IPOs in the US

    Jona, JonathanCity University London2013

    … role of home country legal institutions and the Sarbanes-Oxley Act (SOX) on the reporting quality, pricing and performance of foreign initial public offerings (IPOs) in US capital markets. The specific characteristics of foreign IPOs as have been recognized within the recently expanding …

    city-london Repository record

  14. The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002

    Thornburg, Steven

    … during the policy formation period of the Sarbanes-Oxley Act of 2002 (SOX). The dissertation is comprised of three separate, but related studies. Each study uses prior research in accounting and related disciplines to investigate significant aspects the profession's strategies. The first …

    ucf

  15. An Assessment of Texas State Government: Implementation of Enterprise Risk Management Principles

    Altemeyer, LynnTexas State University2004

    … professionals, the reporting requirements of Sarbanes-Oxley legislation on the private sector is moving to the government sector. The U.S. Congress passed Sarbanes-Oxley legislation in 2002 to enhance accountability in public corporations. One of the most important requirements of …

    texas-state Repository record

  16. Conditions Associated with Increased Risk of Fraud: A Model for Publicly Traded Restaurant Companies

    Yost, Elizabeth

    … study is to understand the impact of the Sarbanes-Oxley Act and the factors that contribute to increased risk of fraud in order to determine why fraud may occur despite the imposed regulation of the Sarbanes-Oxley Act. The main premise of the study tests the application of the fraud …

    ucf

  17. Essays on Stock Options Expensing and Stock Options Backdating

    Koh, Wei ChernUniversity of Illinois at Urbana-Champaign2015

    … to two accounting events during the post-Sarbanes Oxley Act (""SOX"") period. During this time, the FASB added stock options expensing to its agenda (""event 1"") and eventually issued the options expensing accounting standard and implemented it (""event 2""). I find a statistically …

    uiuc Repository record

  18. The mispricing of real earnings management in the post-Sarbanes-Oxley era : a dissertation presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Auckland, New Zealand

    Cai, Lei2013

    massey

  19. The Determinants and Consequences of Disclosure Committee Adoption

    Schmardebeck, Lyle Roy2017

    <p>After the passage of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission recommended that companies voluntarily adopt disclosure committees to aid in preparing company disclosures. In this paper, I investigate the determinants and consequences of disclosure committee adoption. …

    arkansas Repository record

  20. An Analysis of the Structural Failings of Corporate Governance in Nigeria: the UK Companies Act and US Sarbanes Oxley Act as Models for Reform of the Regulatory Framework of Corporate Governance under the Nigerian Companies Act and Governance Code

    Richard, Moses PeaceUniversity of Essex2017

    … the UK’s Companies Act 2006 ("CA 2006") and US’ Sarbanes-Oxley Act 2002("SOX") as models for reform, the author explores ways to enhance these mechanisms and how to further strengthen the current regulatory framework in Nigeria. The author recognises that the UK and the US, having experienced …

    essex Repository record

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