Sarbanes-Oxley Act

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Michael D


Date added:

April 12, 2011








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4 / 1093


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The Sarbanes-Oxley Act passed in 2002 sought to combat fraud by "improving the reliability of financial reporting, and restoring investor confidence" (Wagner, 2006, p. 133). Given the fact that Congress has not passed substantial legislation impacting the financial reporting of the organization since the 1930s, the passage of the Act clearly has notable ramifications for change...
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In an effort to assess that change, this investigation considers an overview of the Act and how it will impact corporate financial reporting. Sarbanes-Oxley?An Overview A precursory overview of the Sarbanes-Oxley Act demonstrates that there are a host of new provisions that have been developed for corporate financial reporting and responsibility...
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