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Analysis Of Section 404 Of The Sarbanes Oxley Act 2002 And Its Effect On Auditors And Companies Trading Under The Us Securities Exchange Commission
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Book Synopsis The Sarbanes-Oxley Act of 2002 by : United States
Download or read book The Sarbanes-Oxley Act of 2002 written by United States and published by LexisNexis/Matthew Bender. This book was released on 2002 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handy reference booklet contains the text of the Sarbanes-Oxley Act of 2002, along with analysis and guidance from leading corporate and securities practitioners. The expert commentary provides: an overview of the Act's requirements; discussion on how the Act affects corporate officers and directors; and advice on how to implement the new certification requirements.
Author :United States. Congress. Senate. Committee on Governmental Affairs Publisher : ISBN 13 : Total Pages :108 pages Book Rating :4.:/5 (318 download)
Book Synopsis Financial Oversight of Enron by : United States. Congress. Senate. Committee on Governmental Affairs
Download or read book Financial Oversight of Enron written by United States. Congress. Senate. Committee on Governmental Affairs and published by . This book was released on 2002 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Following the Money by : George Benston
Download or read book Following the Money written by George Benston and published by Brookings Institution Press. This book was released on 2004-05-13 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Brookings Institution Press and American Enterprise Institute publication A few years ago, Americans held out their systems of corporate governance and financial disclosure as models to be emulated by the rest of the world. But in late 2001 U.S. policymakers and corporate leaders found themselves facing the largest corporate accounting scandals in American history. The spectacular collapses of Enron and Worldcom—as well as the discovery of accounting irregularities at other large U.S. companies—seemed to call into question the efficacy of the entire system of corporate governance in the United States. In response, Congress quickly enacted a comprehensive package of reform measures in what has come to be known as the Sarbanes-Oxley Act. The New York Stock Exchange and the NASDAQ followed by making fundamental changes to their listing requirements. The private sector acted as well. Accounting firms—watching in horror as one of their largest, Arthur Andersen, collapsed after a criminal conviction for document shredding—tightened their auditing procedures. Stock analysts and ratings agencies, hit hard by a series of disclosures about their failings, changed their practices as well. Will these reforms be enough? Are some counterproductive? Are other shortcomings in the disclosure system still in need of correction? These are among the questions that George Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer address in Following the Money. While the authors agree that the U.S. system of corporate disclosure and governance is in need of change, they are concerned that policymakers may be overreacting in some areas and taking actions in others that may prove to be ineffective or even counterproductive. Using the Enron case as a point of departure, the authors argue that the major problem lies not in the accounting and auditing standards themselves, but in the system of enforcing those standards.
Book Synopsis Study of the Sarbanes-Oxley Act of 2002 Section 404 by : Barry Leonard
Download or read book Study of the Sarbanes-Oxley Act of 2002 Section 404 written by Barry Leonard and published by DIANE Publishing. This book was released on 2011-05 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Public Co. Accounting Reform and Investor Protection Act, otherwise known as the Sarbanes-Oxley Act, was enacted in July 2002 after a series of high-profile corp. scandals involving Enron and Worldcom. Section 404(a) of the Act requires management to assess and report on the effectiveness of internal control over financial reporting. It also requires that an independent auditor attest to management¿s assessment of the effectiveness of those controls. Efforts to reduce the costs while retaining the effectiveness of compliance resulted in a series of reforms in 2007. This report presents an analysis of data from publicly traded co. collected from a survey of financial exec. of co. with Section 404 experience. Charts. This is a print on demand report.
Book Synopsis Corporate Governance in Japan by : Masahiko Aoki
Download or read book Corporate Governance in Japan written by Masahiko Aoki and published by OUP Oxford. This book was released on 2007-09-06 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: Debates regarding corporate governance have become increasingly important in Japan as the post-war model of bank-based, stakeholder-oriented corporate governance faces the new pressures associated with globalization and growing investor demands for shareholder value. Bringing together a group of leading scholars from economics, law, sociology and management studies, this book looks at how the Japanese approach to corporate governance and the firm have changed in the post-bubble era. The contributions offer a unique empirical exploration of why and how Japanese firms are reshaping their corporate governance arrangements, leading to greater diversity among firms and new 'hybrid' forms of corporate governance. The book concludes by looking at what effect these incremental but transformative changes may have on Japan's distinctive variety of capitalism.
Book Synopsis The Dynamics of Corporate Social Responsibilities by : Radu Mareș
Download or read book The Dynamics of Corporate Social Responsibilities written by Radu Mareș and published by Martinus Nijhoff Publishers. This book was released on 2008 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book proposes that the responsible business practices of leading companies are significant not only as isolated instances of self-regulation, but that they also contribute to a broader rule-making process which has been underway in the last decade and is aimed at making business more responsive to human rights and environmental concerns. The flexibility of existing laws as well as the emergence of new regulations relevant to corporate social responsibility (CSR) are highlighted. As CSR increasingly interacts with public policy, some insufficiently understood effects of CSR appear that can help us advance toward more systemic solutions in the business and human rights area. This study identifies variables that states can stimulate through a wide range of interventions ranging from capacity-building measures to policy to hard law so that responsible practices get diffused more broadly and deeply in the business community. The intended audiences are legal experts with an interest in enhancing the protection of human rights in developing countries, and CSR theorists and practitioners mindful of the broader social dynamics that surround the implementation of CSR commitments.
Book Synopsis Financial Audit by : Christopher Cox
Download or read book Financial Audit written by Christopher Cox and published by DIANE Publishing. This book was released on 2009-05 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. This report is an audit of SEC's financial statements. The audit determined whether, in all material respects: (1) SEC's fiscal year 2008 financial statements were reliable; and (2) SEC's management maintained effective internal control over financial reporting and compliance with laws and regulations. The auditor also tested SEC's compliance with selected laws and regulations. Charts and tables.
Book Synopsis Proceedings of the 2023 2nd International Conference on Economics, Smart Finance and Contemporary Trade (ESFCT 2023) by : Faruk Balli
Download or read book Proceedings of the 2023 2nd International Conference on Economics, Smart Finance and Contemporary Trade (ESFCT 2023) written by Faruk Balli and published by Springer Nature. This book was released on 2023-11-11 with total page 479 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access book.The relationship between international trade and economic development is mutual: foreign trade is the driving force of economic growth, and higher export level means that a country has the means to improve its import level. The growth of exports also tends to change the investment fields of the countries concerned. Exports make a country gain the benefits of economies of scale, and competition in the world market will put pressure on a country's export industry, A growing export sector will also encourage domestic and foreign investment. The concept of financial development actually means that the financial structure has changed to a certain extent. This change is not only the change of time, but also the change of internal transaction flow. International trade is known as the driving force of the development of human science and technology, and has created countless employment opportunities worldwide. It is also international trade that has led to the formation of industrial division worldwide. International trade, from its name, can be seen as trade between different countries, and the financial development level of a country will have a direct impact on the trend of international trade, so the purchasing power will be stronger. In this case, more countries are willing to increase import and export trade, which can not only increase their income, but also increase the relationship between countries. The 2nd International Academic Conference on Economics, Smart Finance, and Contemporary Trade (ESFCT 2023) will be held on July 28–30, 2023 in Dali, China. The purpose of ESFCT 2023 is to explore the relationship between economy, smart finance and contemporary trade. Experts and scholars in relevant fields are welcome to participate in ESFCT 2023.
Book Synopsis How to Comply with Sarbanes-Oxley Section 404 by : Michael J. Ramos
Download or read book How to Comply with Sarbanes-Oxley Section 404 written by Michael J. Ramos and published by Wiley. This book was released on 2008-03-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now fully revised and updated, the Third Edition of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control is the perfect starting point for companies with no previous SOX experience. Packed with practice aids including forms, checklists, illustrations, diagrams, and tables, the new edition leads auditing professionals through every step of the audit processes associated with Section 404 compliance.
Book Synopsis Financial Restatements by : U S Government Accountability Office (G
Download or read book Financial Restatements written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-07 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: The U.S. Government Accountability Office (GAO) is an independent agency that works for Congress. The GAO watches over Congress, and investigates how the federal government spends taxpayers dollars. The Comptroller General of the United States is the leader of the GAO, and is appointed to a 15-year term by the U.S. President. The GAO wants to support Congress, while at the same time doing right by the citizens of the United States. They audit, investigate, perform analyses, issue legal decisions and report anything that the government is doing. This is one of their reports.
Book Synopsis The Sarbanes-Oxley Act by : Michael F. Holt
Download or read book The Sarbanes-Oxley Act written by Michael F. Holt and published by Butterworth-Heinemann. This book was released on 2007-11-16 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Sarbannes-Oxley Act (SOX) is a mandatory requirement for all listed corporations in the US, whether foreign or not. Compliance is not an option. Other countries are developing similar legislation so the books value is international in scope. SOX is a hot topic and the effects are just beginning to be felt world-wide. This new book goes beyond the implementation phase of SOX and looks at the reaction to the Act in terms of costs, benefits and business impacts. This book is for Senior Managers in the Business and Financial/Accounting Communities who want/need to know what the reaction of business and government is to the SOX legislation, what it is costing and how the effects are penetrating through the business environment.Mike Holt presents a comprehensive review of the impact that Sarbanes-Oxley legislation has had on business, the financial community, governments and the public since its inception in 2002. The Sarbanes-Oxley Act has been somewhat successful, but not completely and the cost (well over a trillion dollars) might be considered too high a price to pay for the gains. This book takes a hard look at the costs, benefits and other impacts as well as at what influential and prominent financial, government and business leaders think about it now.* International in scope and content and including interviews with prominent business leaders, CEOs and CFOs of large and small corporations.* Compliance with The Sarbanes-Oxley Act is now mandatory for every listed US corporation and overseas corporations listed on US stock markets.* Covers the reaction of business and government to this legislation, what it is costing and how the effects are penetrating through the business environment.
Book Synopsis Audit Effectiveness by : Kamil Omoteso
Download or read book Audit Effectiveness written by Kamil Omoteso and published by Routledge. This book was released on 2016-04-08 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Audit Effectiveness, Dr Kamil Omoteso examines how information technology is changing the landscape for the audit profession as IT tools and techniques continue to be developed for auditors in the pursuit of quality, efficiency and effectiveness. In addition to shedding light on practical subjects such as audit automation, continuous online auditing and computer auditing, this book introduces some theory that helps explain the motivation for the use of new tools and techniques, and assists understanding of their impact on the quality of audit judgment. The book proposes a three-layered model - an integration of contingency, socio-technical systems and structuration theories - for a comprehensive understanding of IT’s impact on audit. The model advocates that the use of IT in audits is a function of certain contingent factors that determine an optimal mix of human skills and technological capabilities, which would lead to changes in the nature of auditors’ roles and outputs and audit organisations’ structures. Dr Omoteso puts forward an audit automation maturity model that can help audit firms/departments to understand their current level of IT integration and how to systematically enhance their capabilities with a view to meeting modern IT challenges - taking them from the position of mere ’followers of technology’ to that of effective ’leaders of technology’. Audit Effectiveness is for anyone practising in auditing or accounting automation, as well as for those with an academic or research interest in the challenges posed by technological advances for auditors in particular, and for managers in general.
Book Synopsis Corruption, Crime and Compliance by : Michael Volkov
Download or read book Corruption, Crime and Compliance written by Michael Volkov and published by Ethics 360 Media. This book was released on 2011-10 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Michael Volkov's career has spanned 30 years as an attorney in Washington, D.C. - as a federal prosecutor, a Chief Counsel on the Senate and House Judiciary Committees, a trial attorney in the Antitrust Division and in private practice. This book will help anyone better understand anti-bribery compliance in the U.S. and beyond. "Michael Volkov's book is a compilation of articles on a number of subjects important to lawyers advising clients how to stay out of trouble. He is a prolific writer and I can say without question, we have not heard the last of his musings. Simply put, his book contains important information that should prove helpful to lawyers, particularly to those who practice in the white collar field." - Judge Stanley Sporkin, Former Director of the Division of Enforcement, U.S. Securities and Exchange Commission.
Download or read book Corporate Investigations written by and published by Lawyers and Judges Publishing. This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: What if you could find an investigative manual that handed you over 750 years of wisdom from the very top investigators in the USA? Well, you have just found it! The range of corporate investigations is extremely broad, from accounting financial fraud to executive protection, from shoplifting to international fraud. More than two dozen experts share their investigative techniques to help you navigate this complex field. This work is a must have book if your clients are corporations. To be without this hallmark work for conducting corporate investigations is like trying to conduct a surveillanc.
Book Synopsis Audit and Accounting Guide: Property and Liability Insurance Entities 2018 by : AICPA
Download or read book Audit and Accounting Guide: Property and Liability Insurance Entities 2018 written by AICPA and published by John Wiley & Sons. This book was released on 2018-12-12 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get authoritative accounting and auditing guidance. Educate staff on the property and liability insurance industry, its products and regulatory issues, and the related transaction cycles an insurance entity is involved with. This guide contains updates on current GAAP and statutory accounting and audit guidance, as well as relevant guidance contained in standards issued through September 1, 2018 which have a major impact on insurance entities, including: FASB ASU No. 2016-01 and AICPA Q&A Section 7100.15: Insurance Companies and the Definition of Public Business Entity Revenue Recognition Implementation Issue: Considerations for Applying the Scope Exception in FASB ASC 606-10-15-2 and 606-10-15-4 to Contracts Within the Scope of FASB ASC 944
Book Synopsis SEC Docket by : United States. Securities and Exchange Commission
Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 2002 with total page 1568 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis U.S. Regulation of the International Securities and Derivatives Markets by :
Download or read book U.S. Regulation of the International Securities and Derivatives Markets written by and published by Aspen Law & Business Publishers. This book was released on 2002 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:
