Yesterday’s bicameral introduction of a bill to exempt small companies from auditing requirements in the Sarbanes-Oxley corporate-governance law was long in the works, but Republicans looking to put ...
THE ACCOUNTING PROFESSIONALS interviewed for this article were positive about some Sarbanes-Oxley requirements, saying management’s reporting on and the external auditor’s attestation to the internal ...
Since Sarbanes-Oxley (S0X) was enacted into law on , management has been scrambling to comply with the Act. In a previous column [Theodore F. di Stefano, “Sarbanes-Oxley: Insurmountable ...
Ten years ago, Sarbanes-Oxley was the focus of compliance and corporate governance reform. Sarbanes-Oxley was enacted in response to major corporate scandals involving financial reporting fraud and ...
As more companies work to transition their Sarbanes-Oxley (SOX) compliance efforts from a project to an ongoing, sustainable and cost-effective process, they are assessing strategies to better ...
Achieving Sarbanes-Oxley (SOX) compliance is not impossible, but there are a few key elements beyond ethical leadership that are necessary to achieve and maintain it. Public corporations must ...
Private companies and charities aren’t required to comply with the Sarbanes-Oxley Act. But they can adopt some of its requirements as best practices. Cherry-picking the provisions that will help them ...
More than four years have passed since high-profile corporate fraud ushered in the Sarbanes-Oxley era, Congress’ most important effort in the last 70 years to improve corporate accountability. Time ...
It’s a pleasure to be here to talk about the economic consequences of Sarbanes-Oxley, a matter which we know some things about and have opinions on a great many more. Let’s start with the obvious ...