ISSN:
1528-5812
Source:
Emerald Fulltext Archive Database 1994-2005
Topics:
Economics
Notes:
The Sarbanes-Oxley Act outlawed some of the worst practices of the failed companies, and imposed significant changes in accounting and auditing rules, as well as oversight of public accounting. This article contains a checklist that is intended to provide principal executive, financial and accounting officers with a catalog of and brief commentary on new or amended rules that may require changes in procedures or duties within their respective areas of responsibility. The checklist covers certification requirements, reports on disclosure and financial controls, financial reporting, requirements relating to audit committees, relations with the auditor, and management conduct.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1108/15285810410636109
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