Corporate governance The evolution of the Sarbanes‐Oxley Act and its impact on corporate America

Corporate governance The evolution of the Sarbanes‐Oxley Act and its impact on corporate America Purpose – The purpose of this paper is to evaluate recent corporate failures and their effect on financial statements, as well as the measures being taken to rebuild trust in corporate America. Design/methodology/approach – Looks at how corporate governance in the USA is undergoing comprehensive reforms, particularly the significant Sarbanes‐Oxley Act. Findings – Measures to rebuild trust in corporate America are being implemented. Originality/value – The paper is of value by showing how the Sarbanes‐Oxley Act is by far is the most important legislative act governing business in the beginning of the twenty‐first century. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Competitiveness Review: An International Business Journal incorporating Journal of Global Competitiveness Emerald Publishing

Corporate governance The evolution of the Sarbanes‐Oxley Act and its impact on corporate America

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Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
1059-5422
DOI
10.1108/10595420710833598
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to evaluate recent corporate failures and their effect on financial statements, as well as the measures being taken to rebuild trust in corporate America. Design/methodology/approach – Looks at how corporate governance in the USA is undergoing comprehensive reforms, particularly the significant Sarbanes‐Oxley Act. Findings – Measures to rebuild trust in corporate America are being implemented. Originality/value – The paper is of value by showing how the Sarbanes‐Oxley Act is by far is the most important legislative act governing business in the beginning of the twenty‐first century.

Journal

Competitiveness Review: An International Business Journal incorporating Journal of Global CompetitivenessEmerald Publishing

Published: Sep 1, 2007

Keywords: Corporate governance; United States of America; Legislation; Financial reporting

References

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