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- Title
The Unfulfilled Promise of Sarbanes-Oxley Section 304: A Call for Pervasive Enforcement.
- Authors
Fichtner, J. Royce; Rozycki, John; Heaston, Patrick
- Abstract
The article examines the provisions of Public Company Accounting Reform and Investor Protection Act, better known as the Sarbanes-Oxley Act (SOX). It reports that the act was aimed to enhance the reliability and quality of the information included in reports filed with the U.S. Securities and Exchange Commission (SEC) and prevent corporate and accounting fraud.
- Subjects
UNITED States; UNITED States. Sarbanes-Oxley Act of 2002; UNITED States. Securities &; Exchange Commission; FRAUD prevention laws; COMMERCIAL crime prevention; FRAUD prevention
- Publication
DePaul Business & Commercial Law Journal, 2015, Vol 14, Issue 1, p49
- ISSN
1542-2763
- Publication type
Article