This Comment focuses on sections 302 and 906 of the Sarbanes-Oxley Act. Section 302 requires Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs), or their equivalents, to personally certify the accuracy of financial disclosure filings required by the SEC and to vouch for the reliability of the internal corporate controls that produce that information.\u274 Section 906 contains an additional certification requirement and provides specific criminal penalties for willful or knowing violations of that requirement.\u27 An efficiency-based analysis of these two sections of the Sarbanes-Oxley Act suggests that including a recklessness standard of intent would be more likely to increase the accuracy of the information, reduce the a...
This thesis examines in detail the Sarbanes-Oxley Act of 2002, including the historical events leadi...
This thesis is an examination of the Sarbanes-Oxley Act (SOX) that was passed in response to a wave ...
On July 30, 2002, in an effort to demonstrate to the American public a resolve to crack down on corp...
This Comment focuses on sections 302 and 906 of the Sarbanes-Oxley Act. Section 302 requires Chief E...
The Sarbanes-Oxley Act is still a relatively new federal law set forth by the Securities Exchange Co...
In the 1970s, Congress reacted to the financial wrongdoing of Lockheed Corp. and others by enacting ...
In the late 1990s, financial markets in the United States (U S ) were rocked by accounting scandals ...
In the wake of Enron\u27s and numerous other corporate scandals, Congress enacted the Sarbanes-Oxley...
In the wake of the 2001-2002 Arthur Andersen accounting scandal and collapse of Enron and WorldCom, ...
Since Enron\u27s implosion, an astounding string of accounting scandals have stunned the securities ...
The collapse of Enron and its auditor, Arthur Andersen, in 2001 marked the greatest financial scare ...
Sarbanes – Oxley Act (SOX) was hastily passed in July, 2002. The Act requires public companies to e...
The theory underlying US securities laws is that investors are helpless without reliable information...
This Article presents the alternative view that the Sarbanes-Oxley Act’s criminal provisions make si...
Congress passed the Sarbanes Oxley Act to restore investor confidence, which had been deflated by ma...
This thesis examines in detail the Sarbanes-Oxley Act of 2002, including the historical events leadi...
This thesis is an examination of the Sarbanes-Oxley Act (SOX) that was passed in response to a wave ...
On July 30, 2002, in an effort to demonstrate to the American public a resolve to crack down on corp...
This Comment focuses on sections 302 and 906 of the Sarbanes-Oxley Act. Section 302 requires Chief E...
The Sarbanes-Oxley Act is still a relatively new federal law set forth by the Securities Exchange Co...
In the 1970s, Congress reacted to the financial wrongdoing of Lockheed Corp. and others by enacting ...
In the late 1990s, financial markets in the United States (U S ) were rocked by accounting scandals ...
In the wake of Enron\u27s and numerous other corporate scandals, Congress enacted the Sarbanes-Oxley...
In the wake of the 2001-2002 Arthur Andersen accounting scandal and collapse of Enron and WorldCom, ...
Since Enron\u27s implosion, an astounding string of accounting scandals have stunned the securities ...
The collapse of Enron and its auditor, Arthur Andersen, in 2001 marked the greatest financial scare ...
Sarbanes – Oxley Act (SOX) was hastily passed in July, 2002. The Act requires public companies to e...
The theory underlying US securities laws is that investors are helpless without reliable information...
This Article presents the alternative view that the Sarbanes-Oxley Act’s criminal provisions make si...
Congress passed the Sarbanes Oxley Act to restore investor confidence, which had been deflated by ma...
This thesis examines in detail the Sarbanes-Oxley Act of 2002, including the historical events leadi...
This thesis is an examination of the Sarbanes-Oxley Act (SOX) that was passed in response to a wave ...
On July 30, 2002, in an effort to demonstrate to the American public a resolve to crack down on corp...