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Author : Patricia E. Scipio
Publisher :
ISBN 13 :
Total Pages : 226 pages
Book Rating : 4.:/5 (821 download)
Download or read book The Impact of the Sarbanes-Oxley Act of 2002 Section 404 written by Patricia E. Scipio and published by . This book was released on 2012 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Shane Tynan
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (264 download)
Download or read book What Impact Has Section 404 of the Sarbanes Oxley Act of 2002 Had on the Corporate World Since Its Inception written by Shane Tynan and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Barry Leonard
Publisher : DIANE Publishing
ISBN 13 : 1437924549
Total Pages : 139 pages
Book Rating : 4.4/5 (379 download)
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.
Author : Rebecca Noonan
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (264 download)
Download or read book Impact of the Sarbanes-Oxley Act of 2002 Sections 404 and 302 on SEC. written by Rebecca Noonan and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mark Altman
Publisher :
ISBN 13 :
Total Pages : 154 pages
Book Rating : 4.:/5 (17 download)
Download or read book Effects of Section 404 of the Sarbanes - Oxley Act of 2002 written by Mark Altman and published by . This book was released on 2007 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has been much attention paid to the accounting and auditing professions as of late. After knowledge of the bookkeeping scandals in major companies such as Enron, World Com, and HealthSouth, to name a few, became public, a distrust of large corporations like these seemed to grow. The American people, and more importantly the Securities and Exchange Commission, wanted to know what was going on and put an end to it. In July of 2002, the Sarbanes-Oxley Act was passed in order to increase pressure on the heads of companies to get their numbers straight or face the consequences.
Author : Jennifer Varner
Publisher :
ISBN 13 :
Total Pages : 54 pages
Book Rating : 4.:/5 (622 download)
Download or read book "Section 404 of the Sarbanes-Oxley Act of 2002 written by Jennifer Varner and published by . This book was released on 2005 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dan Powers
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (451 download)
Download or read book The Sarbanes-Oxley Act of 2002 written by Dan Powers and published by . This book was released on 2005 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Office of Economic Analysis
Publisher :
ISBN 13 : 9781466299924
Total Pages : 140 pages
Book Rating : 4.2/5 (999 download)
Download or read book Study of the Sarbanes-Oxley Act of 2002 Section 404 written by Office of Economic Analysis and published by . This book was released on 2009-09-01 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Public Company Accounting Reform and Investor Protection Act, otherwise known as the Sarbanes-Oxley Act (the "Act"), was enacted in July 2002 after a series of high-profile corporate scandals involving companies such as Enron and Worldcom. Section 404(a) of the Act requires management to assess and report on the effectiveness of internal control over financial reporting ("ICFR"). Section 404(b) requires that an independent auditor attest to management's assessment of the effectiveness of those internal controls. Because the cost of complying with the requirements of Section 404 of the Act ("Section 404") has been generally viewed as being unexpectedly high,1 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 companies collected from an SEC-sponsored Web survey of financial executives of companies with Section 404 experience conducted during December 2008 and January 2009. The analysis of the survey data is designed to inform the Commission and other interested parties as to whether changes occurring since 2007 are having the intended effect of facilitating more cost-effective internal controls evaluations and audits, especially as they may apply to smaller reporting companies. The findings of the analysis relating to efficiency include evidence on the total and component compliance costs, the changes in costs over time, and the factors that help to explain why costs are lower or higher for some companies than for others. These findings include evidence of direct and indirect effects that management ascribes to Section 404 compliance, including evidence on intended benefits. The 2007 reforms that are the focus of this inquiry include the SEC's June 2007 Management Guidance and its order approving the Public Company Accounting Oversight Board's (PCAOB) Accounting Standard No. 5 (AS5) (collectively referred to as the "2007 reforms"). We are primarily interested in whether and how companies' experience with Section 404(b) compliance changed following the reforms, yet this report also presents evidence on the implementation of both Section 404(a) and Section 404(b). This reflects the interrelationship between the two requirements.
Author : Susan M. Gates
Publisher : Rand Corporation
ISBN 13 : 0833043951
Total Pages : 369 pages
Book Rating : 4.8/5 (33 download)
Download or read book In the Name of Entrepreneurship? written by Susan M. Gates and published by Rand Corporation. This book was released on 2007-11-21 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: What are the differential effects of regulation and policy on small businesses? What is the impact of special regulatory treatment for small businesses? This book sheds light on these issues through analysis of the regulatory and public policy environment with regard to small businesses, including focused studies in four key areas: health insurance, workplace safety, corporate governance, and business organization.
Author : Peter Mahon
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (264 download)
Download or read book Analysis of Section 404 of the Sarbanes Oxley Act 2002 and Its Effect on Auditors and Companies Trading Under the US Securities Exchange Commission written by Peter Mahon and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Wilma H. Fletcher
Publisher : Nova Publishers
ISBN 13 : 9781604560879
Total Pages : 176 pages
Book Rating : 4.5/5 (68 download)
Download or read book The Sarbanes-Oxley Act written by Wilma H. Fletcher and published by Nova Publishers. This book was released on 2008 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Sarbanes-Oxley Act of 2002, PL 107-204 described by some as the most important and far-reaching securities legislation since passage of the Securities Act of 1933, 15 USC §§ 77a et seq, and the Securities Exchange Act of 1934, 15 USC §§ 78a et seq, both of which were passed in the wake of the Stock Market Crash of 1929. The Act establishes a new Public Company Accounting Oversight Board which is to be supervised by the Securities and Exchange Commission. The Act restricts accounting firms from performing a number of other services for the companies which they audit. The Act also requires new disclosures for public companies and the officers and directors of those companies. Among the other issues affected by the new legislation are securities fraud, criminal and civil penalties for violating the securities laws and other laws, blackouts for insider trades of pension fund shares, and protections for corporate whistleblowers. This book contains important analyses on the impact of this Act.
Author : Eunice M. Valentín Rivera
Publisher :
ISBN 13 :
Total Pages : 86 pages
Book Rating : 4.:/5 (318 download)
Download or read book The Impact of Sec. 404 of the Sarbanes-Oxley Act of 2002 written by Eunice M. Valentín Rivera and published by . This book was released on 2008 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert R. Moeller
Publisher : John Wiley & Sons
ISBN 13 : 0471646733
Total Pages : 336 pages
Book Rating : 4.4/5 (716 download)
Download or read book Sarbanes-Oxley and the New Internal Auditing Rules written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2004-05-10 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sarbanes-Oxley and the New Internal Auditing Rulesthoroughly and clearly explains the Sarbanes-Oxley Act, how itimpacts auditors, and how internal auditing can help with itsrequirements, such as launching an ethics and whistle-blowerprogram or performing effective internal controls reviews under theCOSO framework. With ample coverage of emerging rules that have yetto be issued and other matters subject to change, this bookoutlines fundamental blueprints of the new rules, technologicaldevelopments, and evolving trends that impact internal auditprofessionals. Order your copy today!
Author : Lois D. Bryan
Publisher :
ISBN 13 :
Total Pages : 220 pages
Book Rating : 4.:/5 (798 download)
Download or read book Corporate Managers' Experiences Related to Implementing Section 404 of the Sarbanes-Oxley Act written by Lois D. Bryan and published by . This book was released on 2006 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impact of the Sarbanes-Oxley Act of 2002 (SOX) with regard to information systems' compliance and the economic and organizational impact of such compliance is featured. A survey was used to generate feedback on a variety of SOX/information systems issues. Specifically, information systems' training, information systems' documentation, and recommendations for the use of more conservative accounting practices are discussed.
Author : Carolin Peters
Publisher : Grin Publishing
ISBN 13 : 9783668594944
Total Pages : 28 pages
Book Rating : 4.5/5 (949 download)
Download or read book Consequences of the Sarbanes-Oxley Act. Financial Accounting and Reporting Quality, Capital Market written by Carolin Peters and published by Grin Publishing. This book was released on 2017-12-22 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Potsdam, language: English, abstract: The Sarbanes-Oxley Act (SOX) was introduced by President George W. Bush in the year 2002. This regulation changed disclosure and reporting requirements and aims to increase trust of the investors in capital markets again, after facing several balance and accounting scandals between the years 2000 and 2002, for example at Enron and WorldCom . The SOX affects companies with a registration at the Securities and Exchange Commission (SEC). There are two sections that are considered having a high impact on the corporate governance of complying firms, Section 302 (SOX 302) and Section 404 (SOX 404). SOX 302 - "Corporate Responsibility for Financial Reports"- demands the executives to assess whether firms' financial statements represent the financial situation and the results of the operations and the period. Executives should design, establish and maintain internal controls. An evaluation of the effectiveness, disclosures of deficiencies concerning internal controls, frauds et cetera is necessary (SOX, 2002, Section 302). SOX 404 - "Management Assessment of Internal Controls"- extends prior requirements and demands that the company's external auditor must report on the reliability of management's assessment of internal control every fiscal year. It also requires an annual attestation by the management that evaluates the reliability of financial statements (SOX, 2002, Section 404). Especially SOX 404 is considered a cost driver of the SOX and demands significant changes in financial reporting. Aim of SOX 302 and 404 is to improve internal controls, and to reduce opportunistic behaviour of executives. Prior studies show evidence that there seem to be differences between the perceived benefits and the target effects of the SOX, for example regarding audit quality after the SOX. Furthermore, there is a discussion question
Author : Sanjay Anand
Publisher : John Wiley & Sons
ISBN 13 : 1118160630
Total Pages : 113 pages
Book Rating : 4.1/5 (181 download)
Download or read book Essentials of Sarbanes-Oxley written by Sanjay Anand and published by John Wiley & Sons. This book was released on 2011-07-05 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is the importance of Sections 302 and 404? "Implementing" SOX using COSO and COBIT SOX's impact on foreign companies andnonprofits Achieving cost-effective sustainable compliance The evolving role of the SEC and the PCAOB Praise for ESSENTIALS OF SARBANES-OXLEY "Since its enactment in 2002, the Sarbanes-Oxley Act and its Section 404 internal control requirements have caused many a great deal of 'pain and suffering!' With its emphasis on what Sanjay Anand frequently reminds us is the 'real world,' this book should reduce some of that pain as it provides a practical and very realistic approach for an effective implementation of Sarbanes-Oxley internal control processes. The book has references to the new changes in auditing standards and emphasizes achieving sustainable compliance-practical and realistic approaches." —Robert R. Moeller, President, Compliance & Control Systems, Inc. "Sanjay Anand has provided what every busy executive needs, a concise overview of Sarbanes-Oxley Act essentials. His book is a terrific reference text that I recommend to anyone who needs to quickly understand the substance of the Act." —Scott Green, Chief Administration Officer Weil, Gotshal & Manges LLP "If you are looking to put together the various pieces-finance, accounting, audit, legal, IT, ethics-and understand the 'big picture' of the Sarbanes-Oxley Act, there is no other book like this. With 'Tips & Techniques' and 'In the Real World' examples, this book brings lively, practical, tangible, and compressible dimensions to a complex, multifaceted (and often dry) subject. This is essential reading for those new to the process and old hands going into their third and fourth years of SOX. It will also help those in other countries adopting SOX-like internal controls and regulations." —Dr. Anthony Tarantino, Governance, Risk, and Compliance Center of Excellence, IBM, Financial Services Sector, Silicon Valley and New York City Written by Sanjay Anand, one of the world's leading corporate governance, risk management, and regulatory compliance experts, this simple to use book is designed with appreciation for demanding professional obligations, with information always easy to find and at your fingertips. Essentials of Sarbanes-Oxley equips you with the knowledge you and all your company members need to initiate a SOX project, allocate a budget, and help your company achieve compliance.
Author : Bianca Fischer
Publisher :
ISBN 13 :
Total Pages : 13 pages
Book Rating : 4.:/5 (13 download)
Download or read book Evaluating Sox Section 404 written by Bianca Fischer and published by . This book was released on 2018 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: Some issues of the Sarbanes Oxley Act of 2002 are still discussed controversially in literature. Thereof, Section 404 concerning internal control over financial reporting is one of the most criticized parts. This article focuses on costs and benefits of the section and impacts on earnings management. Most authors agree that compliance costs of Section 404 far outweigh its benefits. However, long-term benefits are expected. Regarding earnings management, studies show that the section has positive effects such as increased earnings quality and improved internal control systems. Although the section is heavily debated in literature, there is consensus that SOX Section 404 greatly contributed to the improvement of quality of financial reporting and of corporate governance as a whole.
