A Review and Analysis of the Sarbanes-Oxley Act Megan Allen Jason Pratt Mike Sogunro LaShaunda Person University of Maryland University College This paper was prepared for AMBA 630, taught by Professor Little and Professor Riley Introduction The Sarbanes-Oxley Act of 2002 was signed into law to protect investors by mandating processes that improved the accuracy and trustworthiness of corporate disclosures made pursuant to the securities laws, and for other purposes. The law was also enacted
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THE LEGAL REGULATION OF THE EXTERNAL COMPANY AUDITOR IN POST-ENRON SOUTH AFRICA Hannine Drake THESIS PRESENTED IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF LAWS AT THE UNIVERSITY OF STELLENBOSCH Supervisor: Prof A.H. van Wyk March 2009 ii DECLARATION By submitting this thesis electronically, I declare that the entirety of the work contained therein is my own, original work, that I am the owner of the copyright thereof (unless to the extent explicitly otherwise
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manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, the designations have been printed in initial caps or all caps. 10 9 8 7 6 5 4 3 2 1 ISBN 10: 0-13-256723-7 ISBN 13: 978-0-13-256723-7 Ta b le s e c Tion of con T e n T s 1 2 client acceptance . . . . . . . . . . . . . . . .
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managers and employees. When business ethics is spoken by business people of it usually means one of three things (1) avoid breaking the criminal law in one’s work-related activity; (2) avoid action that may result in civil law suits against the company; (3) avoid actions that are bad for the company image (Erwin 2011). . Ethical issues in business will occur but can be solved and avoided in many cases that can help a company continue to be successful. Using an ethical decision making process will guide
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8 An Economic Analysis of Financial Structure (pp. 168-192) Modified & Extended Mishkin Notes Professor Leigh Tesfatsion Department of Economics Iowa State University Ames, IA 50011-1070 Last Revised: 6 April 2011 © 2004 Pearson Addison-Wesley. All rights reserved 8-1 Key In-Class Discussion Questions • What basic “stylized facts” characterize the current U.S. financial system? • Do transactions costs and asymmetric information help to explain these stylized facts? • Enron Case Study (Mishkin
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Today’s knowledge and service-based economy offers innumerable opportunities for well-run companies to increase profits through strategic outsourcing.1 Emphasis is rapidly shifting from outsourcing parts, componentry, and hardware subsystems toward the even greater unexploited potentials that intellectually-based systems offer:2 Obtaining higher value, more flexible, and more integrated services than internal sources can offer. Improving the company’s capacities to stay current and to
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The Quarterly Review of Economics and Finance 45 (2005) 48–64 Contagion effects of the world’s largest bankruptcy: the case of WorldCom Aigbe Akhigbea,∗ , Anna D. Martinb , Ann Marie Whytec a Department of Finance, College of Business Administration, University of Akron, Akron, OH 44325, USA b Department of Finance, Charles F. Dolan School of Business, Fairfield University, USA c Department of Finance, School of Business, University of Central Florida, USA Received 16 June 2003; received in
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winning “Creativity Center” was industries state-of-the art that provided leadership, passion, outstanding marketing, training and communication. Similarly, Enron was the industry “darling” for its innovation program; Enron’s major intranet program “eThink” was recognized with awards for excellence in communication. Yet four years later Enron went bankrupt, the programs of many companies were in ruins joining the ranks of Polaroid, DuPont, Reynolds, Ford and many others. What happened? We watched
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Instructor Guide CORPORATE FINANCE COURSE NUMBER: MBA591 [pic] Jones International University®, Ltd. 1.800.811.JONES (5663) http://www.jonesinternational.edu ©2008 Jones International University®, Ltd. All rights reserved. 9697 East Mineral Avenue, Englewood, Colorado 80112, USA This workbook and all accompanying audio-visual material, manuals and software (collectively, the "Materials") are
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A500 Accounting Ethics—Introduction Lecture Outline * Two Preliminary Questions: 1. Why is ethics taught in accounting, business, and tax schools? 2. Should ethics be taught in accounting, business, and tax schools? I. Why teach it?: * Because of these guys and others like them: Kenneth Lay, Founder Jeffrey Skilling, CEO B.A. and M.A. in economics from the University
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