What is Sarbanes-Oxley?

• 作者: Lander, Guy P.
• 出版: New York : McGraw Hill ©2004.
• 稽核項: 1 online resource (xiv, 114 pages) :illustrations.
• 標題: Disclosure of information , Financial statements Law and legislation -- United States. , Corporate governance Law and legislation -- United States. , Corporate governance , Law and legislation. , Jura Jura. , Corporations Accounting -- Law and legislation -- United States. , Disclosure of information Law and legislation. , Corporate governance Law and legislation. , Directors of corporations Legal status, laws, etc. , Law and legislation , Corporations Accounting -- Law and legislation. , LAW Administrative Law & Regulatory Practice. , AccountingLaw and legislation. , Sarbanes-Oxley Act of 2002 (United States) , Electronic books. , Legal status, laws, etc. , Disclosure of information Law and legislation -- United States. , Administrative Law & Regulatory Practice. , Financial statements , AccountingLaw and legislation , Directors of corporations Legal status, laws, etc. -- United States. , United States. , Financial statements Law and legislation. , Corporations , Directors of corporations , LAW
• ISBN: 0071437967 , 9780071437967
• 試查全文@TNUA:
  
• 附註: Includes index. COPYRIGHT/TERMS OF USE; CONTENTS; 1. AN OVERVIEW OF THE SARBANES-OXLEY ACT; What the Act Does; Reports Covered; Content of Certification; Form of Certification; Liability for False Section 302 Certification; Section 906 Certification; Method of Submission; Amendments; Penalties; 2. DISCLOSURE CONTROLS AND PROCEDURES; Disclosure Controls and Procedures; Internal Control over Financial Reporting; Differences Between Internal Control over Financial Reporting and Disclosure Controls and Procedures; Effective Dates; Recommendations; 3. MANAGEMENTÕS DISCUSSION AND ANALYSIS. Off-Balance Sheet DisclosuresAggregate Contractual Commitments; Critical Accounting Policies: Proposed Disclosure Requirements; 4. NON-GAAP FINANCIAL MEASURES (REGULATION G; Regulation G; Using Non-GAAP Financial Measures in SEC Filings; Form 8-K: Filing Earnings Release; 5. REAL-TIME DISCLOSURES AND INCREASED SEC REVIEW OF PERIODIC REPORTS; Shortened Deadlines for 10-K and 10-Q; Increased SEC Review of Periodic Reports; 6. CORPORATE GOVERNANCE STANDARDS; The Board of Directors; Director Independence Criteria; NYSE Proposals; Other Board Committees; NYSE Proposals; Nasdaq Proposals. Shareholder Approval Requirements for Equity Compensation Plans7. THE AUDIT COMMITTEE; Requirements; Approval of Audit Engagements and of Non-Audit Services to Be Provided by an Auditor; Required Reports to the Audit Committee; Code of Ethics for Senior Financial Officers and Chief Executive Officers; Attorney Reports of Material Violations; NYSE Proposals; Nasdaq Proposals; 8. CODES OF CONDUCT AND ETHICS, GOVERNANCE GUIDELINES; Sarbanes-Oxley Act and SEC Implementing Rules; NYSE Proposals; Nasdaq Proposals; Education and Training of Directors. 9. OTHER STANDARDS APPLICABLE TO DIRECTORS OR OFFICERSProhibition on Personal Loans; Reporting Insider Trading; Insider Trading During Pension Fund Blackout Periods; Forfeiture of Certain Bonuses and Profits; Improper Influence on Conduct of Audits; Temporary Freeze Authority for the SEC; 10. AUDITOR INDEPENDENCE; Cooling OffÓ After Employment Relationships; Scope of Services Provided by Auditors; Partner Rotation; Audit Committee Oversight of the Engagement; Communication with the Audit Committees; Expanded Disclosure; Compensation; 11. OVERSIGHT BOARD AND REGULATION. Establishment and Administrative ProceduresRegistration with the Board; Auditing, Quality Control, and Independence Standards and Rules; Inspections of Registered Public Accounting Firms; Investigations and Disciplinary Proceedings; Foreign Public Accounting Firms; SEC Oversight, Accounting Standards, and Funding; Effective Date and Transition; 12. ATTORNEY PROFESSIONAL RESPONSIBILITY (SECTION 307; The AttorneyÕs Reporting Obligation; To Whom Does an Attorney Owe a Responsibility; An AttorneyÕs Reporting Obligation; The Obligations of Investigating and Defending Attorneys.
• 摘要: Annotation
• 電子資源: https://dbs.tnua.edu.tw/login?url=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=118659
• 系統號: 005310611
• 資料類型: 電子書
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• 引用網址: 複製連結
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