Week 5: Sarbanes-Oxley Act (SOX) Summary ACC/291 10 June 2013 Judith Bines Introduction The Sarbanes-Oxley Act‚ also known as SOX‚ is a federal law that requires publicly traded companies to individually certify the accuracy of their financial information. The law was enacted as a reaction to corporate accounting scandals that
Premium Enron Accounting scandals Internal control
Impact of SOX on industry. Chang‚ H.‚ Choy‚ H.‚ & Wan‚ K. (2012). Effect of the Sarbanes-Oxley act on CEOs ’ stock ownership and pay-performance sensitivity. Review Of Quantitative Finance & Accounting‚ 38(2)‚ 177-207. doi:10.1007/s11156-011-0226-3 This article is based on authors research on the Effects of the SOX Act on CEO’s stock ownership and pay- performance sensitivity. The authors are trying to find out if the effects on the SOX Act on the stockownership and on CEO’s wealth. The authors summarize
Premium Privately held company Public company Internal control
Accounting 404 Lesson 2 Assignment: Cost Behavior As the FallSafe Parachute Factory continues to set goals for expansion‚ the company needs a more accurate history of their total costs and cost behaviors over the past few months. Unfortunately‚ they have never relied heavily on Managerial Accounting before now‚ so there are large gaps of missing information that need to be calculated in order to move forward. Directions: Each question of this assignment should be prepared as a separate sheet
Premium Costs Variable cost Fixed cost
Sustainability Consulting – Key Trends 2012 By David Sherry By David Sherry Tables of Contents Sustainability Consultancy Pg 2 The Wave of Green IT Pg 3 Shareholder Activism Pg 4 Supply Chain Transparency Pg 6 Employee Engagement Pg 8 Water risks becoming a new reality Pg 10 What is next? Pg 11 Bibliography Pg 13 Sustainability Consulting “There is sufficiency in the world for man’s need but not for man’s greed” Mohanda K Gandhi M anagement consultants occupy
Premium Sustainability Supply chain management
MGMT 404 Project Campus Bookstore self-checking Register December 12‚ 2011 Professor Chuang Table of Contents Scope statement…………………………………………………………………………………3-4 Work breakdown structure………………………………………………………………………..5 Network diagram………………………………………………………………………………....6 Risk management plan…………………………………………………………………………7-8 Resource management plan………………………………………………………………………8 Communication management plan……………………………………………………………9-10 Scope Statement Project Overview Statement
Premium Project management Management
CONSULTING ON THE CUSP OF DISRUPTION 1 by: VIPUL TANDON(WMP6126)|RAHUL BHANSALI(WMP08076)| RAHUL UPADHYAY(WMP08078) “The industry that has long helped others sidestep strategic threats is itself being upended” * The article discusses about the potential disruption in consulting domain. * Disruption is a theory which shows‚ “what causes what to happen‚ when and why”. * The Challenge: The forces that disrupted Steel‚ Publishing‚ etc. industries have started reshaping consulting
Premium Management consulting Strategic management
việc quản trị và công khai các báo cáo tài chính của các công ty cổ phần. Đạo luật Sarbanes-Oxley (SOX) yêu cầu các công ty cổ phần phải chú ý xác đáng đến việc công khai thông tin tài chính‚ duy trì các quy trình quản lý trao đổi thông tin nội bộ‚ sao lưu và bảo vệ các dữ liệu này. Trong khi chưa được đề cập rõ ràng trong luật pháp thì bảo mật công nghệ thông tin là một yêu cầu quan trọng của SOX. SOX yêu cầu các công ty đánh giá bất kỳ rủi ro nào liên quan đến công nghệ thông tin hay quy trình nội
Premium
HIGH SCHOOL PHYSICAL EDUCATION PE II golf The Game Golf is a game played outdoors preferably on a rolling tree lined terrain. A golf course may be either 9 or 18 holes in length with the usual distance measuring from 100 to 500 yards per hole. The golfer begins at the tee‚ driving the ball along the fairway (attempting to avoid hazards such as woods‚ water‚ rough ground‚ and sand traps)‚ to the green‚ where the ball is putted into the cup. The purpose is to see how few of strokes it takes
Premium Golf
WPS05 Employee Engagement SIES College of Management Studies Working Paper Series The Working Paper Series would attempt to disseminate the findings of research in specific areas and also to facilitate discussions and sharing of perspectives and information about the identified areas. The papers carry the names of the authors and should be cited accordingly. The views‚ findings‚ and interpretations expressed in this paper are entirely those of the authors. They do not represent the views
Premium Employment Human resource management The Gallup Organization
SCM 404 Demand Fulfillment Spring 2014 1. Implied Demand Uncertainty (IDU) has important implications for the structure and performance of a supply chain. Consider the table below from class on 1/9/13. For each customer characteristic or need‚ explain the meaning of the “+” or “-“ and explain why that characteristic has that effect. (3 points) Customer Need Impact on IDU Quantity of individual order + Response time (customer desired lead time) - Variety of products + Service level
Premium Forecasting Future Time