18 results with keyword: 'lobbying approach evaluating sarbanes oxley act'
In particular, the return results indicate that firms most affected by the ‘Enhanced Disclosure’ provisions of SOX (as evidenced by their lobbying) experienced positive abnormal
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Our results suggest that shareholders of lobbying firms, in particular those firms lobbying against provisions of SOX related to Enhanced Disclosure, experienced positive
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(Information and documents used in our compliance training classes) After the US Sarbanes-Oxley Act, we have the Japanese Sarbanes-Oxley Act (J-SOX) and the European Sarbanes
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The first being that all financial reports must include an Internal Controls report to show that the company's financial data are accurate, and that adequate controls are in place
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The Securities and Exchange Commission today unanimously approved interpretive guidance to help public companies strengthen their internal control over financial reporting
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For examination PCAOB prefers to use diversified tools for the identification of specific aspect of audit firms, however, according to reports it prefers to monitor the risk
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Chinese University of Hong Kong, 2008, “The Sarbanes-Oxley Act and Insider Trading around Financial Restatement Announcements”.. City University of Hong Kong, 2008, “The
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later assistance or testimony related to the information provided, and the making of any disclosures required or protected by the Sarbanes-Oxley Act (“Sarbanes-Oxley” or “SOX”),
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(b) Subject to the supervision of the cognizant Captain of the Port and District Commander, Commanding officers, Vessel Traffic Services, are delegated authority under the Ports
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The Congress, by not imbedding section 404 of Sarbanes-Oxley in the Exchange Act as it did with so many of its other Sarbanes-Oxley provisions, thereby chose to remove
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Thus the question must be asked, “If the benefits of SOX really outweigh the costs, why are there still many complaints and why is the US Congress continually deferring the
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CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO SECTION 302 OF. THE SARBANES-OXLEY ACT
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The results revealed that “85 per- cent of companies are planning for changes to their IT sys- tems to support compliance efforts, and Fortune 1000 companies will spend $2.5B this
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The final rules require a company subject to the reporting requirements of Section 13(a) or 15(d) of the Exchange Act to disclose whether it has adopted a code of ethics that applies
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Sarbanes Oxley Act created a quickfix to stimulate the economy in an attempt to restore investors, public, and international finance market participant’s confidence in the US
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Pearson correlation matrix between the efficient allocation of resources, one firm characteristic variable (assets of the firm), one measure of diversification (number of segments)
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