The Sarbanes-Oxley Act was the most significant legislation to emerge in response to the corporate governance failures at the start of the 21st century. On this page members can access a selection of resources on the Sarbanes-Oxley Act including articles and books that look at its impact and suggest practical steps to tackle compliance.
What's on this page?
- Online articles
- The Act and regulations
- Resource centres
- Books and articles from the Library
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Is the Sarbanes-Oxley Act working?
Has the Sarbanes-Oxley Act has succeeded in its aims of making financial reporting more transparent, improving corporate governance and regulating the auditing profession?
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Corporate governance handbook
Chambers, A. (Bloomsbury Professional, 2014, 1099 pages)
This book advises on functioning within the legal, ethical and practical parameters of corporate governance. Includes a chapter on audit committees and Sarbanes-Oxley in the UK.
To borrow this book please contact the Library.
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact email@example.com.
individual publishers. Please see individual
SOX compliance still costly
The article reports on the continued rise of costs in response to external changes such as new auditing and financial regulations as well as the transitions many public companies are undergoing in the U.S. brought by the Sarbanes-Oxley Act that took effect in 2002.
Do companies with effective internal controls over financial reporting benefit from Sarbanes–Oxley sections 302 and 404?
In this article, the authors attempt to empirically examine and document the impact disclosing material control weaknesses or the consequences flowing to public companies from such disclosures have on information asymmetry and related market micro-structure to promote ‘‘equity’’ in U.S. capital markets post Sarbanes-Oxley.
Report refutes Sarbanes-Oxley critics: Strong evidence exists of a link between auditor-identified weak internal controls and subsequent fraud cases
The article focuses on a study published in the "Auditing: A Journal of Practice & Theory" periodical over relationship between material weaknesses and company fraud.
Internal control weaknesses and financial reporting fraud
This study examines whether and how weak internal controls increase the risk of financial reporting fraud by top managers. There is a longstanding debate on whether control strength significantly affects fraud risk, yet little evidence on this issue.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.
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