... Richard global financial crisis mortgages Bell Daniel Bush George W Smith Adam Wall Street Washington George Cassano Joseph Lehman Brothers Merrill Lynch Mozilo Angelo R Obama Barack O̒Neal Stanley Sarbanes Oxley Act globalization Bobo Kim Harris Interactive real estate bubble Chance...

... standard setting standard setter accounting standards accounting standards competitive auditing enforcement standard setting globalization accounting standards auditing standards enforcement Sarbanes-Oxley Act In previous chapters we documented a strong disjunction between increasingly global...

... confidence in big business. A deregulatory trend that began in the late 1970s was reversed, epitomized by the enactment of the Sarbanes Oxley Act of 2002. A casualty of the bad news for public companies was the imperial-style CEO who featured prominently as the 1990s drew to a close. Those running banks...

... that conflict. Because it will not always be self-evident whether counsel is “appearing and practicing” before the SEC, the organized 192 bar thus likely will be compelled to square its rules with those promulgated by the SEC. The Sarbanes-Oxley Act made many changes in the issuer-auditor relationship...

..., the claim is much weaker. The Sarbanes-Oxley Act: The Federal Response to Enron et al. Although Sarbanes-Oxley was drafted in a period of economic unrest, it was primarily intended to address securities fraud. History teaches that market bubbles are fertile ground for fraud. Cheats abounded during the Dutch...

... to the FCPA and related statutes, such as the Sarbanes-Oxley Act, are also discussed. Foreign Corrupt Practices Act of 1977 FCPA public officials United States of America extortion favors gratuity fraud kickbacks Cicero Marcus Tullius money laundering accounting improper internal investigations...

... that a private pension plan must satisfy to count as a “qualified” plan under the tax code. The Sarbanes-Oxley Act of 2002 (SOX) is discussed, which has implications of which pension decision makers should be aware. compliance regulation annual report disclosure compliance ERISA Form 5500 reporting...

...The record bull market of 1982-2000 ended with a bubble in high technology and telecom stocks, followed by a severe bear market and revelation of a number of major corporate and accounting scandals, resulting in enactment of the Sarbanes-Oxley Act. In 2003-2004 there were revelations of illegal...

...Rahm Emanuel, chief of staff to U.S. President Barack Obama, had worked hard to lobby Congress to weaken the Sarbanes-Oxley Act, nicknamed “Sarbox” in business circles. This act had been passed in 2002, after the WorldCom and Enron scandals, to protect investors against fraud by ensuring proper...

...The record 1982–2000 bull market ended with a bubble in high-technology and telecom stocks, followed by a severe bear market and revelations of a number of major corporate and accounting scandals, resulting in enactment of the Sarbanes–Oxley Act. In 2003–2004, there were revelations of illegal...

... that independent directors comprise a majority of any listed corporation’s board of directors. The Sarbanes-Oxley Act subsequently mandated that all the self-regulatory organizations (SROs) adopt such rules. With few exceptions, all public corporations in the United States now must have a majority of independent...

... to be effective. It is argued that the one-size-fits-all approach mandated by the Sarbanes–Oxley Act and the new self-regulatory organization listing standards is seriously flawed. Say on pay is yet another example of quack corporate governance. In Congress, it was strongly supported...

...This chapter argues that, in passing the Sarbanes–Oxley Act, Congress was concerned principally with the process by which disclosures are prepared and the information within them is gathered and verified. Thus, much of the Act was concerned with accounting and auditing. While the benefits...

... reinforcement of the independence of the CPAs from the client companies, and above all broader grounds for interference by the government, were proposed and eventually became law. The amended CPA Law has been significantly influenced by the Sarbanes–Oxley Act, although the profession has managed to reach some...

... by the Sarbanes–Oxley Act (SOX) apply directly only to them and their audit firms. The chief, but not all-powerful, machine for exerting Federal pressure is the Securities and Exchange Commission (SEC) that regulates many of the processes affecting companies, shareholders, and the market, and the traffic between...

...In response to several corporate scandals, the Sarbanes-Oxley Act of 2002 (SOX) implemented substantive corporate governance mandates that were adopted as federal law. It focused on restoring financial disclosure transparency and revitalizing investor confidence in the financial markets’ integrity...

... of financial instruments, risk policy, reporting lines and audit techniques, information flow, ethical concerns, responsibility for risk management, business judgment rule, education at financial institutions, and disclosure under the Sarbanes-Oxley Act. Bank for International Settlements BIS risk management...