内容简介
Corporate governance has been shaped by state and federal statutes, listing standards, and best practices. Good corporate governance is not an option but an obligation, if shareholder interest is to be protected. Now, thanks to the Sarbanes-Oxley Act (SOX)—which emerged as the government's response to the pervasive confidence and integrity crises—corporate boards are on call to transform their governance practices, improve investor confidence, and prevent fraud, scandals, and potential civil and criminal liability.
Corporate Governance Post-Sarbanes-Oxley introduces a corporate governance structure consisting of seven interrelated functions of oversight, managerial, compliance, internal audit, advisory, external audit, and monitoring. This authoritative guide thoroughly discusses the new requirements for corporate governance and financial reporting brought about by emerging corporate governance reforms including SOX, and:
Explains how a well-balanced functioning of the seven functions produces a responsible corporate governance structure that ensuresquality financial reporting and credible audit services；
Corporate Governance Post-Sarbanes-Oxley introduces a corporate governance structure consisting of seven interrelated functions of oversight, managerial, compliance, internal audit, advisory, external audit, and monitoring. This authoritative guide thoroughly discusses the new requirements for corporate governance and financial reporting brought about by emerging corporate governance reforms including SOX, and:
Explains how a well-balanced functioning of the seven functions produces a responsible corporate governance structure that ensuresquality financial reporting and credible audit services；